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NY J87614





September 10, 2003

CLA-2-95:RR:NC:SP:225 J87614

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000; 9503.90.0080

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of toys from China.

Dear Mr. Tomenga:

In your letter dated August 27, 2003, on behalf of Creata Promotion USA, Inc., you requested a tariff classification ruling.

You submitted samples of a “Brown Treasure Chest with Hidden Hand” identified as U.S. Wrin 08469-000, a “Singing Statue” identified as U.S. Wrin 08469-063, a “Magic ‘Crystal’ Ball and Stand” identified as U.S. Wrin 08469-006, and advertising inserts encouraging the purchase of other toys. The “Brown Treasure Chest with Hidden Hand” consists of a brown rectangular plastic chest whose lid and sides are decorated with simulated metal straps. The chest has a leathery reptilian texture. At the bottom of the chest is a round knob used to wind-up the toy. Inside the chest is a pale green translucent plastic hand with long skinny fingers and fingernails. The hand is positioned into a rectangular piece of plastic that connects to the chest’s internal wind-up mechanism, as does the lid. When the toy is wound-up, opening the lid causes the hand to lift, stand straight up, shake, and make a clicking sound. The treasure chest measures approximately 2-1/2 inches in height x 2-3/4 inches in width x 3-1/2 inches in length. The hand measures approximately 2-3/4 inches in length.

The “Singing Statue” is a white plastic bust of a man with a large mustache and sideburns and measures approximately 3-1/2 inches in height. The bust resembles marble and depicts the man singing. Located on the character’s back is an on/off switch, and located on his neck is a square button. When the switch is turned on and the square button pressed, a short pre-recorded phrase set to music plays. This musical interlude provides frivolous amusement for a child.

The “Magic ‘Crystal’ Ball and Stand” consists of a plastic sphere sitting on a plastic brown stand. One half of the sphere is green and features an on-off switch and the other half is made from translucent plastic. Inside the sphere is a white plastic mold depicting a woman’s face. When the switch is on, a faint green light illuminates the woman’s face making it appear three-dimensional when viewed in the dark. The base of the stand is square with four round feet extending from the corners. A star-like symbol inside a circle is centered in the base, surrounded by pillars depicting a partial female figure in each corner. Each partial figure resembles a fortuneteller with fingers pressed to her temples as if concentrating and is attired in a fancy scarf-like headdress and oversized jewelry. The sphere measures approximately 2-1/2 inches in diameter and is designed to rest on the stand, which measures approximately 1-3/4 inches in height and 3 inches across from point to point.

Although you suggest classification of all the toys under subheading 9503.90.0080 of the Harmonized Tariff Schedule (HTS) as “Other toys; Other: Other”, this office believes the more appropriate classification for the “Singing Statue” is subheading 9503.50.0000, HTS, as a toy musical instrument. The primary amusement provided by this toy is derived by a child listening to the pre-recorded musical phrase. Without the music, the toy’s appeal would be severely diminished.

The applicable subheading for the “Singing Statue” identified as U.S. Wrin 08469-063 will be 9503.50.0000, 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: Toy musical instruments and apparatus and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the “Brown Treasure Chest with Hidden Hand” identified as U.S. Wrin 08469-000 and the “Magic ‘Crystal’ Ball and Stand” identified as U.S. Wrin 08469-006 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.

Your samples are being returned as requested.

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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