CLA-2-42:S:N:N6:341 800335

Mr. Keith Burdette
K.C. Burdette Co., Inc.
45 John St. - Suite 903
New York, NY 10038-3706

RE: The tariff classification of a diaper bag, a baby bottle and a bib from China.

Dear Mr. Burdette:

In your letter dated July 19, 1994, on behalf of The Boston Bag Co. of NY, Inc., you requested a tariff classification ruling for a diaper bag, a baby bottle and a bib.

The sample submitted, no style number indicated, described as a "gift set", consists of a vinyl mini-diaper bag, a plastic baby bottle and a vinyl bib. Each item is of a kind usually sold at retail sale on its own merits. You have indicated that each item will be imported in one retail gift box as a set. However, for classification purposes the items are not considered a set and will be classified accordingly. The applicable subheading for the diaper bag of vinyl will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the baby bottle of plastic will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the bib of plastic will be 3926.20.5050, HTS, which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other. The duty rate will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport