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NY 858509


Dec. 28, 1990

CLA-2-95:S:N:N3D:225 858509

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000, 9503.50.0020, 9503.70.6000, 9503.70.8000, 9503.80.0020

Lisa M. McNair
Shelcore, Inc.
3474 South Clinton Ave.
South Plainfield, N.J. 07080

RE: The tariff classification of a music box and toys from China

Dear Ms. McNair:

In your letter dated November 29, 1990 you requested a tariff classification ruling.

Item 02326 is called Musical Radio. It is a small yellow case with a red wind up button and a blue on and off switch. When the switch in on, the same music plays over and over. The red button turns and the eyes of the little animal move back and forth. Item 02307 is Turtle Tunes Xylophone. The Turtle can be pulled and an internal mechanism will cause the head to bob up and down, its feet to roll and notes to be sounded. The Turtle can also be placed upon it back revealing eight colorful keys. A color coded song book and playing mallet are included.

Item 02202 Infant Soft Blocks is six foam filled blocks. A basic educational toy, the blocks can be stacked. Each of the six sides of the block has a bright picture. Two of the pictures have the corresponding letter of the alphabet to match the picture. Item 01420 is Stacking Cups. The ten cups are progressively smaller so they can be nested or stacked. Each cup has a different picture or pattern on the bottom. Some of the cups have holes for sifting sand or sprinkling water.

Item 02815 is called Jumping Jalopies. It consists of a large plastic container upon which the sixteen small cars of different colors and various point values can be placed. When the switch is turned on, it causes the platform to vibrate which makes the small cars "jump around". The object is to use small plastic hooks, which look like tow trucks, to pick up the cars. The player with the highest score after all the cars are removed is the winner. Although the word game is used, we do not believe that the item has the necessary skill development to qualify for the game provision. There is no doubt, however, that the item is amusing. The battery needed to cause the vibration is not sold with the toy.

The applicable subheading for the Musical Radio will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. The duty rate will be 3.2 percent ad valorem. The applicable subheading for the Turtle Tunes Xylophone will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toy musical instruments and apparatus and parts and accessories thereof, Instruments and apparatus. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the Infant Soft Blocks will be 9503.70.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toy alphabet blocks. The duty rate will be 6 percent ad valorem. The applicable subheading for the Stacking Cups will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the Jumping Jalopies will be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys and models, incorporating a motor and parts and accessories thereof: Toys: Incorporating an electric motor. The duty rate will be 6.8 percent ad valorem.

It must be noted that Items 01420 and 02307 are marked made in Hong Kong. Item 02326 was not in a box and the marking on the actual music box is inadequate because it is marked in a manner called blind marking.

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

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