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NY H82112




July 5, 2001

CLA-2-95:RR:NC:SP:225 H82112

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 9801.00.1097

Ms. Hiroko Maemoto
Equity Marketing, Inc.
6330 San Vicente Boulevard
Los Angeles, CA 90048

RE: The tariff classification of a toy set from China

Dear Ms. Maemoto:

In your letter dated May 23, 2001, received in this office on June 6, 2001, you requested a tariff classification ruling.

A picture of the “Tug Along Boat”, code TUB54, was received with your inquiry. The article consists of three plastic molded tugboats, a plastic whale and a packet of 10 tint tablets (of U.S. origin). The toys are designed for play in the bath. The tugboats float in the water and are stackable. The whale is a hollow plastic squirt toy with a tiny hole on top. The whale is capable of inhaling water through the hole and spurting it out when squeezed. The toys share a common play environment in their use together.

Included with the toys are 10 tint tablets made here in the U.S. The tablets are intended for use in coloring the bath water to enhance play activity. According to your letter, the tablets will be shipped overseas to China where they will be packaged for retail sale with the tub toys prior to their return to the U.S. The completed product will be imported packaged on a blister card.

The applicable subheading for the “Tug Along Boat”, code TUB54, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The tint tablets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.

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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