The tariff classification of assorted toys in a drawstring bag from Taiwan

NY E89366 November 26, 1999 CLA-2-95:RR:NC:SP:225 E89366 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 4202.92.3031 Mr. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 11018 RE: The tariff classification of assorted toys in a drawstring bag from Taiwan Dear Mr. Lall: In your letter dated October 27, 1999, received in this office on November 1, 1999, you requested a tariff classification ruling. The submitted item #3001602 consists of plastic toys packaged inside a textile drawstring bag. The toys include a sand pail, shovel, rake and Frisbee. The bag is a generic duffel bag designed to contain personal effects and property during travel. It measures approximately 20 inches by 17 inches. The top portion of the bag is made of polyester mesh material and the bottom portion is made of 100% vinyl. The duffel bag closes by means of a drawstring top closure. Your sample is being returned as requested. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. Item #3001602 does not meet the definition of a set or composite good, as the toys and bag are completely unrelated in their functions. The toys are intended for use in play activity with sand or water, where as, the bag is used to carry personal belongings, i.e., clothing, toys, or other equipment. The bag is not specially designed to hold the toys with which it will be imported and sold. In fact, the bag is quite oversized for the small pail, shovel, rake and Frisbee. Additionally, the bag is not of a kind normally sold therewith. Therefore, the drawstring bag and plastic toys are separately classifiable. The applicable subheading for the plastic sand pail, shovel, rake and Frisbee 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 duffel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 18.8 percent ad valorem. The duffel bag falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements, which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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