CLA-2-95:OT:RR:NC:N4:424
Mr. Neil S. Helfand
Simon Gluck & Kane LLP
1700 Broadway
31st Floor
New York, NY 10019
RE: The tariff classification of a Spider-Man Backpack from China
Dear Mr. Helfand:
In your letter dated February 25, 2010, you requested a tariff classification ruling on behalf of Fashion Accessory Bazaar LLC.
A sample of the Spider-Man backpack was submitted with your inquiry. The item is a three-dimensional, full bodied textile representation of Spider-Man that measures approximately 18” in height. The Spider-Man toy is stuffed except for a small zippered compartment. It also has two straps on its back for a child to carry. The amusement value of the item outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky articles.
The applicable subheading for the Spider-Man backpack 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division