The tariff classification of a novelty backpack and stuffed toy from China

N135660 December 30, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020, 9503.00.0080 Kelley Dunn INDesigns Global, Inc. A Division of Staples, Inc. 7500 West 110th Street Overland, KS 66210 RE: The tariff classification of a novelty backpack and stuffed toy from China Dear Ms. Dunn: In your letter dated November 29, 2010, you requested a tariff classification ruling. Your samples is being returned as requested. The sample submitted was not identified with a style number. The item is a novelty backpack that will be sold with a miniature stuffed turtle. For tariff purposes, they are not considered a set and will be classified separately. The backpack is in the shape of a turtle and is designed to provide storage, protection, organization and portability to the small personal effects normally carried by a child on a daily basis. It is manufactured with an exterior surface of man-made textile material. The pack features a single textile-lined interior compartment with no additional features and secures by means of a zipper closure. The rear exterior has two adjustable textile shoulder straps that allow a child to wear the pack on his or her back. It measures approximately 9.5” in diameter x 13” (L). In your letter, you suggest classification of the backpack under 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS) which provides for tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, other. The novelty backpack is similar to named goods of Heading 4202, HTSUS, and provides the useful functions of storage, protection, organization and portability for the child’s personal effects and property. These useful functions have a value greater than any play value the article may possess. Moreover, note 1(d) to Chapter 95, HTSUS, excludes articles that are eligible for classification in Heading 4202, HTSUS, from classification in Chapter 95. The applicable subheading for the novelty backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The applicable subheading for the miniature stuffed turtle will be 9503.00.0080, 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. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division