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NY K81792




January 22, 2004
CLA-2-95:RR:NC:SP:225 K81792

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Foam Spinner Toss” from China.

Dear Ms. Aldinger:

In your letter dated January 13, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Foam Spinner Toss” identified as item number 934560. The item is a ring toss game that floats in pool water and consists of 1 round, white foam “octopus” disk, 1 pink plastic pole, and 4 flower-shaped foam disks. The 7-1/4” white foam disk is decorated with a depiction of a blue octopus with a hole in lieu of a nose, which the 7” pink plastic is inserted into. The foam disk is then placed on top of pool water where it floats. The 7-1/4” flower-shaped disks have a 2-1/4 inches diameter hole in the middle of the flower, which allows these disks to be tossed onto the pole inserted in the floating “octopus” disk. The flower-shaped disks are yellow, purple, green, and pink and are decorated with blue/red sea creatures (starfish, octopus, seahorse, seal, dolphin, shark and alligator) on each petal of the disk. The intended use of this item is as a toy for frivolous wading pool play for a child 3 years of age and older. The item does not qualify as a game because, given the age level this product is designed for, it does not possess competition and simply creates an amusing activity for a child.

The applicable subheading for the “Foam Spinner Toss” identified as item number 934560 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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