The tariff classification of the "Handy Manny Let’s Pretend Welding Set" from China

N047897 January 21, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.92.3031 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-0625 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of the “Handy Manny Let’s Pretend Welding Set” from China Dear Ms. Shafran: In your letter dated December 16, 2008, you requested a tariff classification ruling. A sample of the “Handy Manny Let’s Pretend Welding Set” was received with your inquiry. The toy welding kit is comprised of a toy plastic welding torch with a fake color-change flame tip, sound effects and a fix-it “regulator” that may be adjusted with the toy plastic pliers. The kit also includes a toy plastic welding mask, a “blueprint” and a “tool bag.” The “tool bag” is a child’s novelty tote bag, imprinted with the Handy Manny logo, intended to provide storage, protection and portability to a toy welding set. It is constructed with an outer surface of man-made textile material. It has a main compartment without additional features and is not specially fitted. The bag has an open top with a hook-and-loop closure and double carrying straps. On the side of the bag is a strap with a hook-and-loop closure that can be secured to any tool of the child’s welding set. The bag has no special shape or incorporated features that would contribute to a child’s amusement. The bag will be classified separately from the toy components. The sample will be returned, as requested. The applicable subheading for the “Handy Manny Let’s Pretend Welding Set” 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 tote bag of the Handy Manny kit will be 4202.92.3031, HTSUS, 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 17.6 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