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NY J89436





October 3, 2003

CLA-2-95:RR:NC:SP:225 J89436

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.90.0000; 9503.49.0000; 9503.90.0080

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

RE: The tariff classification of a “Diving Game Combo” from China.

Dear Ms. Boyle:

In your letter dated September 23, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Diving Game Combo” identified as item number 92881. The item consists of a pair of plastic “Swim Goggles”, two plastic “Diving Gators”, two plastic “Diving Twisters” and two plastic “Jumbo Diving Sticks” The black and green “Swim Goggles” are made of plastic with rubber eye gaskets and an elastic strap for securing to the head. The “Swim Goggles” cover the eyes of the wearer and do not cover the nose.

The “Diving Gators” consists of an orange skeletal bodied plastic toy alligator with a solid green head and a green skeletal bodied plastic toy alligator with a solid orange head. Each alligator measures approximately 1-1/4 inches in height x 1-1/4 inches in width x 8 inches in length, with a weighted head. When the “Diving Gator” is thrown into the water of a swimming pool, the “Diving Gator” will sink to the bottom and “stand” on its head for retrieval by a swimmer.

The “Diving Twisters” consists of two plastic shoehorn sized toys with a “twisted” shape. One is green with a pink tip and the other is orange with a green tip. These colored tips are weighted so that when thrown into the water of a swimming pool, the item will spin as it sinks to the bottom of the pool for retrieval by a swimmer. The “Jumbo Diving Sticks” consists of a yellow plastic spiral toy with a pink weighted ball at one end and a pink spiral toy with a green weighted ball at one end that are intended for use in a swimming pool. When thrown into water, the items will sink to the bottom and “stand” up on the weighted end for retrieval by a swimmer.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “Diving Game Combo” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the “Swim Goggles” will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Spectacles, goggles, and the like, corrective, protective or other: Other. “ The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the “Diving Gators” will be 9503.49.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the “Diving Twisters” and “Jumbo Diving Sticks” 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.

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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