CIT Rules that Children's Plastic Backpacks & Beach Bag are Not Toys
In Processed Plastic Company v. U.S., the Court of International Trade (CIT) ruled in favor of Customs' classification of two children's plastic Barbie and Winnie the Pooh backpacks and one children's Barbie beach bag as other travel, sports, and similar bags under 4202.92.45% (20%).
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According to the CIT, the backpacks are rectangular, consisting of a top panel, front and back panels, and two side panels, all made of polyvinyl chloride (PVC) plastic sheeting. The CIT notes that the front panels are transparent, so that any object placed inside the backpacks are clearly visible; however, the top side, and back panels are made of colored PVC plastic sheeting which is pink for backpacks decorated with Barbie and blue for backpacks decorated with Winnie the Pooh. Each backpack is approximately 11 inches high, nine inches wide, and three-and-a-half inches deep.
The Barbie beach bag is made of PVC plastic sheeting, with a circular plastic mesh bottom, and features an image of Barbie. The beach bag is a sling-style, cylindrical-shaped bag of a top-opening duffle type and is approximately 12 inches high and nine inches in diameter. This bag is made almost entirely of clear plastic
After the backpacks and bags are imported from China, they are filled with various plastic beach toys. Processed Plastic Company, the importer of the backpacks and beach bags, contended that the bags were classifiable as other toys, put in sets or outfits, and parts or accessories thereof" under 9503.70.00 (duty-free).
However, the CIT found that the importer did not establish sufficient evidence that the backpacks and bags are toys. The CIT found that the Barbie and Pooh backpacks are plainly "backpacks" for tariff purposes and the Barbie beach bag is a "similar bag" also classifiable under HTS 4202.92.45. The CIT found that it was undisputed that the imported merchandise is carried by children to transport lightweight personal effects, such as the above-described beach toys with which the backpacks and beach bags are packaged for retail sale. Moreover, the CIT notes that the importer's own advertisements and hangtags identify the Barbie and Pooh backpacks as "backpacks."
CIT Slip Op. 05-120, decided 09/06/05, available at http://www.cit.uscourts.gov/slip_op/Slip_op05/05-120.pdf