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NY J81611




March 5, 2003

CLA-2-95:RR:NC:SP:225 J81611

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Jenette Stuart
Kuehne & Nagel, Inc.
150 West Hill Place
Brisbane, CA 94005-1216

RE: The tariff classification of an “ATM Safe” from China.

Dear Ms. Stuart:

In your letter dated February 25, 2003, on behalf of Wild Planet Toys, Inc., you requested a tariff classification ruling.

The submitted sample, Item #92002, “ATM Safe”, is a plastic toy Automatic Teller Machine (ATM) that measures approximately 10 inches in height x 3-1/2 inches in width (at its widest width) x 10 inches in length. The item operates on five “AA” batteries that are not included. On top of the machine is a slot that serves as a bill feeder, a slot for an ATM card (with the user’s own personalized PIN number), and an opening for depositing coins. A coin sorter counts and separates the coins by denominations. The machine maintains a running balance of deposits and withdrawals and talks as the user makes these financial transactions. The machine has a storage drawer for “valuables” and a special access button in case the ATM access cards are lost. The item is intended as an educational toy that allows a child to have fun saving money while simulating the adult activity of using an ATM.

The applicable subheading for Item #92002, “ATM Safe”, will be 9503.90.0080, 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: 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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