The tariff classification of foot rattles and a travel bag from China

NY E87143 October 8, 1999 CLA-2-95:RR:NC:SP:225 E87143 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 4202.92.4500 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 295 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of foot rattles and a travel bag from China Dear Ms. Kobayashi: In your letter dated September 9, 1999 you requested a tariff classification ruling on behalf of your client Gund, Inc. The submitted articles are described as “sock rattles.” The socks are designed for infants and are made of 65% polyester terry cloth and 35% cotton. They are sold in pairs but are not available in assorted sizes. Each sock incorporates a rattle device that is sewn into the sock above the toe area. The hidden device has a diameter of approximately 1 ½” inches. Item #5813 consists of two styles. One is screen printed to resemble a bare foot in a beach sandal with a textile flower attached to the toe strap. The other style is printed to resemble a ballet slipper with a bow attached at the toe. The “sock rattles” are retail packed inside a clear vinyl bag. The bag is made of PVC sheeting with textile piping around the edges. It measures approximately 8” X 7 ¼” X 1 ¼” and closes at the top via plastic snaps. A fabric loop with a tied bow is attached at the top of the bag for carrying or hanging purposes. Item #5814 represents two styles of “sock rattles” of similar construction to those described above. Both styles are screen printed to simulate a sneaker. One style has a small stuffed football attached to the toe and the other style has a stuffed baseball affixed to the toe. The intent of these “sock rattles” is to amuse and encourage recognition of the feet in infants. With regards to style #5813, the PVC bag is not viewed as an accessory to the toy or as a bag used in ordinary packing as you suggest. The PVC bag is of a class or kind similar to a travel purse or toiletry bag designed to contain personal effects during travel. Clearly, the bag does not facilitate use of the “sock rattles” and is not designed in a manner that dedicates its use solely or principally with its contents. The items function independently from one another. The bag provides storage, protection, organization and portability to the personal effects and is of a kind normally sold without the contents. The bag is designed to contain several personal articles in addition to the “sock rattles.” Therefore, the bag and toy are separately classifiable. Your samples are being returned as requested. The applicable subheading for the “sock rattles” of item’s #5813 and #5814, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The applicable subheading for the PVC bag of item #5813 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials. The rate of duty will be 20 percent ad valorem. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division