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NY J82650




March 21, 2003

CLA-2-95:RR:NC:SP:225 J82650

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Barbara J. Riley
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy MI 48084-3163

RE: The tariff classification of Hulk Hands™ from China.

Dear Ms. Riley:

In your letter dated March 14, 2003, you requested a tariff classification ruling.

The sample submitted, Item # 70516, Hulk Hands,™ consists of a pair of three dimensional polyurethane green toy hands that are clenched into fists and measure approximately 11 inches in height x 6 across (at the wrist) x 5 inches in thickness at the wrist. Each hand has an opening at the wrist that extends inside, allowing the item to be worn over the user’s hands. Battery operated electronic switches are located inside the wrists that trigger electronic sounds, including “roaring”, when the wearer hits objects.

Although your letter suggests the item will be used for role-play, this office considers the Hulk Hands as toy weapons similar to toy swords, axes, and knives. This view is supported by the toy’s design whereby the sound effects are only heard when the toy hand makes contact with, or hits, another object.

Your sample is being returned as requested.

The applicable subheading for Item #70516, Hulk Hands,™ 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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