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NY I88656




December 10, 2002

CLA-2-95:RR:NC:SP:225 I88656

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9503.70.0000; 9503.90.0080

Ms. Darlene D. Jones
Schenker, Inc.
1300 Diamond Springs Road
Virginia Beach, VA 23455

RE: The tariff classification of a Mushroom Bar, a Bouncing Daisy, a Dudy Dance, and a Polar Bear Stacker from Thailand.

Dear Ms. Jones:

In your letter dated November 27, 2002, on behalf of The Little Tykes Company, you requested a tariff classification ruling.

You submitted the following samples:

Item #SW0018, Mushroom Bar, is a wooden toy bar covered in black and white striped fabric that measures approximately 1-1/2 inches in height and 12 inches in length with hook and loop closures for fastening to a crib. Attached to the bar is a red fabric mushroom containing a rattle, a wooden bee with wings that crinkle, a butterfly with a wooden head with a smiley face, fabric wings, and a rattle body, a wooden rattle with a smiley face, and four fabric wings that crinkle. The item is intended to develop motor skills while providing visual and aural stimulation for an infant.

Item #SW3001, Bouncing Daisy, is a flower shaped fabric toy that measures approximately 4 inches in height and 4 inches in diameter at its “stem” base. The flower has five various colored fabric petals and a wooden bud with a mirror inside. Two petals make a crinkle sound when squeezed, and one petal contains a rattle. Squeezing the stem produces a squeaking noise. The item is intended to develop motor skills while providing visual and aural stimulation for an infant.

Item #SW6002, Dudy Dance, is a toy fabric duck that measures approximately 5 inches in height attached to a wooden circular base that measures approximately 1-1/4 inches in height and 3-1/2 inches in diameter with four wooden balls attached to it that rattle when shaken against the base. The duck also contains a rattle inside its stomach. The item is intended to develop motor skills while providing visual and aural stimulation for an infant.

Item #SW6005, Polar Bear Stacker, is a toy set that consists of a wooden circular base that measures approximately ¾ inches in height and 3-1/2 inches in diameter with a black and white fabric pole in its center that measures approximately 3-1/2 inches in height and ¾ inches in diameter. Four stackable accessories with holes in their center (a red and yellow fabric cog, a green wooden disc, a blue and white fabric disc, and a fabric polar bear head with a rattle inside) can be stacked in various combinations on the fabric pole. The item is intended to develop motor skills while providing visual and aural stimulation for an infant.

The applicable subheading for Item #SW6002, Dudy Dance, will be 9503.41.0000, 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: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for Item #SW6005, Polar Bear Stacker, will be 9503.70.0000, 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 applicable subheading for Item #SW0018, Mushroom Bar, and Item #SW3001, Bouncing Daisy, will be 9503.90.0080, 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: Other.” 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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