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NY F87238




May 30, 2000

CLA-2-95:RR:NC:2:224 F87238

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, D.C. 20036

RE: The tariff classification of four transforming robot toys from China.

Dear Mr. Tomenga:

In your letter dated May 19, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on four plastic toys that transform in various ways. The first toy is a pink bug-like robot that depicts a female robot-like figure that transforms to a bug-like creature with folded wings. The second toy is a blue, yellow and purple robot with two wheels that depicts a robot figure whose hands resemble two drills. The robot transforms into a motorcycle. The third toy is a blue, yellow and maroon robot with blue fins and a wolf-like face. The wolf face transforms into an ape-like head. The fourth toy is a blue and brown robot with a silver gun that transforms into a vehicle that resembles a combination sports car and tank. The samples will be returned, as requested.

The two toys that transform into vehicles will be classified as “other” toys. This classification decision is based on GRI 3 (c) because 9503.90 is last in numerical order, in the Harmonized Tariff Schedule of the United States (HTS), of the competing headings. The other two toys are classified as toys representing animals or non-human creatures in 9503.49 because the transforming does not change the toy to anything but an animal or non-human creature.

The applicable subheading for the pink bug-like robot, and the blue, yellow and maroon robot with blue fins will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: OtherToys.” The rate of duty will be free.

The applicable subheading for the blue, yellow and purple robot with two wheels, and the blue and brown robot with a silver gun will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: OtherOther toys and models.” The rate of duty will be free.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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