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NY G86436




February 6, 2001

CLA-2-95:RR:NC:SP:225 G86436

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0000; 9505.90.2000; 9004.10.0000

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

RE: The tariff classification of assorted toys and a pair of sunglasses from China

Dear Mr. Tomenga:

In your letter dated January 10, 2001, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

You have submitted four samples to this office for review. The “Silver Squirt Toy with Blue Head Band” – Wrin No. 02790-000, is composed of a toy depiction of a camera that is worn on a plastic headband. The imitation camera has a silver casing with a red nozzle and red button. A hole on the bottom of the unit allows the item to fill with water. When the red button is pressed, water shoots out from the end of the camera nozzle. A child can operate the squirt toy while wearing the product on the head. Given the item resembles a toy camera, one would be surprised at being sprayed with water. We therefore view the product as a practical joke article.

The “Navy Blue Flip Phone with Red Stripes and Silver Logo” – Wrin No. 02790-009 is a toy imitation of a flip-open phone. The article has two buttons on either side that, when pressed, cause its cover to open and antennae to pop-up. Inside is a push button keypad that contains a button which, when depressed, activates a ringing sound.

The “Navy Blue and Black Sunglasses” – Wrin No. 02790-012, consists of blue plastic lenses and black plastic frames. The sunglasses will be marketed to children.

The “Black, Silver and Blue Launch Toy with Red Light and Flying Disks” – Wrin No. 02790-015, is an oval shaped launcher attached to a belt clip. The launcher ejects a cardboard disk at the press of a button. It holds up to three, 1 ½” diameter, disks at a time. A thick plastic cable, approximately 6” long, is attached to the launcher unit. At the end of the cable is a plastic oval shaped object that emits a ray of red light when a button is held down. The amount of light produced by the miniature light bulb is inadequate for practical purposes. Your samples are being returned as requested.

The applicable subheading for the “Silver Squirt Toy with Blue Head Band” – Wrin No. 02790-000 will be 9505.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the “Navy Blue Flip Phone with Red Stripes and Silver Logo” – Wrin No. 02790-009 and “Black, Silver and Blue Launch Toy with Red Light and Flying Disks” – Wrin No. 02790-015, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the “Navy Blue and Black Sunglasses” – Wrin No. 02790-012, will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 2 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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