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NY J82026




March 20, 2003

CLA-2-95:RR:NC:SP:225 J82026

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of role-play sets from China.

Dear Ms. Liu:

In your letter dated March 10, 2003, you requested a tariff classification ruling.

The sample submitted, Item #W79B2094, Halloween Costumes, is an assortment of man-made fiber toy role-play sets. The first design, “Jet”, consists of a replica of a jet that measures approximately 14 inches in width and 29 inches in length. The aircraft has an opening in the center of the roof for a child to squeeze through which allows the user to literally wear the aircraft around his/her waist and is held in place by hook and loop shoulder straps. The aircraft has a silver body, red wings, and a “shark-like”smile in front featuring two large black eyes on the “windshield” and a red “nose” cone. The words “Eagle 1” are emblazoned on the sides of the aircraft. Packaged with the aircraft, is a red and silver helmet with a hook and loop chinstrap.

The second design, “Fire Truck” consists of a replica of a fire truck that measures approximately 9 inches in width and 18 inches in length. The fire truck has an opening in the center of the roof for a child to squeeze through which allows the user to literally wear the vehicle around his/her waist and is held in place by hook and loop shoulder straps. The vehicle has a smiling face in front with two large square blue eyes and a large gray “bumper” nose. Packaged with the vehicle, is a red fire hat with the words “Fire Dept” in front.

The third design, “Train”, consists of a replica of a train that measures approximately 12 inches in width and 20 inches in length. The train has an opening in the center of the roof for a child to squeeze through which allows the user to literally wear the train around his/her waist and is held in place by hook and loop shoulder straps. The train has a blue body, gray wheels, and a smiling gray face in front featuring two large black eyes and a gray and yellow nose. Packaged with the train, is a blue and yellow engineer’s hat.

The final design, “Space Shuttle”, consists of a replica of a space shuttle that measures approximately 24 inches in width (from wing-to-wing) and 27 inches in length. The space shuttle has an opening in the center of the roof for a child to squeeze through which allows the user to literally wear the item around his/her waist and is held in place by hook and loop shoulder straps. The space shuttle has a “shark-like” smile in front with two large black and white eyes, a large black nose, and the words “Space Eagle” on its side. Packaged with the item, is a white and blue astronaut helmet with a hook and loop closure.

Although you indicate the assortment described above are Halloween Costumes, the articles are actually generic and not recognized symbols traditionally associated with the Halloween holiday, nor are they limited to use on that holiday. Instead, the articles are toy role-play sets whereby the child imitates an actual adult occupation by pretending to be a jet pilot, firefighter, train engineer, or astronaut and will be classified accordingly.

The applicable subheading for Item #W79B2094, Halloween Costumes, 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.

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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