The tariff classification of a Plastic Play Food Set from China

N068147 August 5, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.92.4500 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a Plastic Play Food Set from China Dear Ms. Robertson: In your letter dated July 7, 2009, you requested a tariff classification ruling on behalf of Ross Procurement Inc. A sample of the Plastic Play Food Set, item number 81133, was submitted with your inquiry. The item is comprised of 35 assorted child-sized plastic toy food items, toy replicas of the real food that is available at McDonald’s Restaurants. The assortment of toy food includes 2 Chicken McNuggets with 2 sauces, salad and dressing, a cheese burger with buns and condiments, hotcakes, apple pie, drinks, etc. The plastic food is sold at retail in a promotional bag. The bag is a novelty backpack constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment with no additional features. Two adjustable webbed straps are permanently attached to the rear exterior of the bag which enable the user to wear the bag over the shoulders and on the back. At the top of the bag there is a webbed loop for hanging from a hook or carrying by hand. The bag secures by means of a nylon zipper closure. The front exterior has a clear zippered pocket. It measures approximately 7.5” (W) x 8” (H) x 3.25” (D). The sample will be returned as requested. Although packaged together and marketed as a toy set for retail sale, the items are not complementary and there is no clear nexus contemplating a use together to amuse. The child’s novelty backpack has no incorporated features that would contribute to a child’s amusement nor is it considered normal packaging for this type of product. Therefore, the plastic play food will be classified separately from the backpack. The applicable subheading for the plastic play food of item 81133 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the backpack of item 81133 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division