CLA-2-95:S:N:N3D:225 879907
4202.92.3030
Mr. W.J. Gonzalez
Trans-Union Customs Service
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of a wooden toy
train set, sound device and duffel bags from
China
Dear Mr. Gonzalez:
In your letter dated October 26, 1992, you
requested a classification ruling on behalf of
your client Essco Sales and Marketing.
A sample of "The Little Chugger" train set
accompanied your inquiry.
The item consists of a wooden, free-wheeling
train, track layout, whistle or sound device and a
nylon bag. The whistle, which we will refer to as
a sound device, produces the familiar warning
sound of a train approaching. The nylon duffel
bags have a double handle with an adjustable
shoulder strap and are unlined. The train set
will be imported in two sizes: small and large.
Accordingly, a smaller size duffel bag will be
packaged with the smaller train set and a large
size bag will be included with the larger train
set. You believe the entire retail package
qualifies as a set with the essential character
imparted by the toy train. This office must
disagree with your conclusion.
The wooden train with tracks, trees and
figures are clearly toys designed for the
amusement of children. The bag, which you will
advertise as a give-away and storage bag for the
train set, is not specially design- ed or fitted
to contain the train and its components. In fact,
the bag is fashioned like any other duffel type
bag which may be used to carry numerous articles.
Train sets are not normally sold with a duffel bag
for
storage and Chapter 95 Note 1(d) of the Harmonized
Tariff Schedule specif- ically excludes "sports
bags or other containers of heading 4202". Since
the article does not qualify as a set for
classification purposes each item must be
separately classified.
Section 304 of the Tariff Act of 1930 as
amended, states that all articles entering the
commerce of the United States must be marked with
the country of origin as permanently and
conspicuously as the article will permit. Please
ensure that these requirements are met.
The applicable subheading for the wooden train,
tracks, trees and figures will be 9503.90.6000,
Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except
models), not having a spring mechanism. The duty
rate will be 6.8 percent ad valorem.
The applicable subheading for the sound device
will be 9208.90.0080, HTS, which provides for
whistles, call horns and other mouth-blown sound
signaling instruments, other, other. The duty
rate will be 5.3 percent ad valorem.
The applicable subheading for the nylon
duffel bags will be 4202.92.3030, HTS, 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 20
percent ad valorem.
The nylon duffel bags fall within textile
category designation 670. Based upon
international textile trade agreements, products
of China are subject to quota restraints and visa
requirements.
The designated textile and apparel category may
be subdivided into parts. If so, visa and quota
requirements applicable to the subject merchandise
may be affected. Since part categories are the
result of international bilateral agreements which
are subject to frequent renegotiations and
changes, to obtain the most current information
available, we suggest that you check, close to the
time of shipment, the Status Report On Current
Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is
available for inspection at your local Customs
office.
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