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NY J87373




July 22, 2003

CLA-2-95:RR:NC:SP:225 J87373

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.0000

Ms. Jill Boyle
Shelcore® Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of a Popping Stacker™ from China.

Dear Ms. Boyle:

In your letter dated July 9, 2003, you requested a tariff classification ruling.

You have submitted a sample of a Popping Stacker™ identified as item number 82141. The toy measures approximately 10-1/2 inches in height and 7 inches in width and consists of a clear plastic cone filled with various colored plastic balls. Attached on the outside of the cone are red, yellow, and green horseshoe-shaped plastic rings. An orange plastic ball rests on a declivity on top of the cone. When a yellow button on the base is pressed, a song will play while blue, yellow, and red lights blink inside the cone in sync with the music. At the same time, balls inside the cone “pop” into the air. When the song is over, the child presses the button again to hear a new song. 8 different songs can be played. Additional play value can be derived by removing and stacking the three plastic rings onto the clear cone or removing the ball at the top of the cylinder for squeezing or other individual play activity. The item is designed to provide frivolous aural and visual amusement for a child while enhancing their manual dexterity.

The applicable subheading for the Popping Stacker™ identified as item number 82141 will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and models, incorporating a motor, 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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