The tariff classification of a backpack, toy sets, and a jump rope from China.

NY I89383 January 9, 2003 CLA-2-95:RR:NC:SP:225 I89383 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 9503.70.0000; 9503.90.0080 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a backpack, toy sets, and a jump rope from China. Dear Mr. Hoffacker: In your letter dated December 19, 2002, on behalf of K.B. Toys, you requested a tariff classification ruling. The submitted sample, Item #80202, Frenzy Beach & Yard Set, consists of 1 toy set containing 2 paddles and 1 shuttlecock, 1 toy set containing 2 plastic scoops and 3 balls, 1 toy set containing 1 PVC/ fabric baseball glove and 1 baseball with hook and loop closure for adhering to the glove, 1 toy horseshoes set, and 1 toy jump rope, all packaged inside a backpack. The backpack is made up of mesh polyester yarns and plastic sheeting, with the polyester yarns imparting the essential character. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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. The Frenzy Beach & Yard Set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents and the backpack must be classified separately. In the opinion of this office, that the various toy sets do not qualify as games because, given the age level these products are designed for, they do not advance one’s skill level but merely create amusing activities for children. The applicable subheading for the backpack of Item #80202 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: Of man-made fibers: Other.” The rate of duty will be 17.8% ad valorem. The applicable subheading for the toy sets (1 toy set containing 2 paddles and 1 shuttlecock, 1 toy set containing 2 plastic scoops and 3 balls, 1 toy set containing 1 PVC/ fabric baseball glove and 1 baseball with hook and loop closure for adhering to the glove, and 1 toy horseshoes set) of Item #80202 will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. The applicable subheading for the jump rope of Item #80202 will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division