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NY B88748




August 28, 1997

CLA-2-95:RR:NC:SP:225 B88748

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 3924.90.5500

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101

RE: The tariff classification of assorted toys and a water sprinkler from China

Dear Ms. Chip:

In your letter dated August 14, 1997 you requested a tariff classification ruling.

The "Bubble Farm", item #02633, is a plastic representation of a red silo with an attached small version of a barnyard. The silo has a yellow, dome shaped, removable lid. Two slots are located within the top of the lid which hold two bubble blowing wands. Attached to the top of the wands are the figures of a pig and a pony. A two ounce bottle of bubble solution is included with the item. One may pour the bubble solution into the silo, replace the lid, insert the pig and pony wands in the slots, remove to blow bubbles. A plastic handle is attached for ease in carrying the unit which is intended for children ages 3 and up.

Item #02650, "Sprinkles" is a plastic water sprinkler that depicts a small red fire hydrant. A happy face is printed on one side of the article and a yellow dome shaped cap sits on top like a hat. The product is intended to be hooked up to a standard garden hose. When the hose is turned on, the water pressure inside the hydrant causes the yellow top to spin as water shoots out from tiny holes around the top. It is marketed for children 3 years of age and over.

Possessing the shape of a sitting blue elephant, "Bubbles", item #02632, has an unusually wide trunk and yellow hat. The item incorporates a bellows and bubble making unit that is activated by pressing down on the elephant's hat. This action causes bubbles to emerge from the wide opening in the trunk. A plastic carry handle is attached the article. Two ounces of bubble solution will be included in the retail package. This product is designed for children ages 18 months and up.

The "Soft Activity Farm", item #03238, is a foam-filled, textile covered cube that measures 5 by 5 by 5 inches square. Each side of the cube is printed with colorful characters and contains an infant activity such as a squeaker, mirror, crinkle flaps, etc. The article is intended for children ages 3 to 24 months.

The applicable subheading for the "Bubble Farm" - item #02633, "Bubbles" - item #02632 and the "Soft Activity Farm" - item #03238, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for "Sprinkles", item #02650, will be 3924.90.5500, HTS, which provides for other household articles of plastics, other. The rate of duty will be 3.4 percent ad valorem.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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