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NY K83946




March 15, 2004
CLA-2-95:RR:NC:SP:225 K83946

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.80.0000

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

RE: The tariff classification of toys from China.

Dear Ms. Boyle:

In your letter dated March 4, 2004, you requested a tariff classification ruling.

You submitted samples of four toys, which are being returned to you as requested.

Item number 82147, Wacky Sounds Cash Register, consists of a plastic electronic toy register featuring buttons depicting fruit, numbers and musical notes, a shopping cart, and a grocer. Pressing a number button causes the grocer to turn side-to-side, fruit to pop up, the shipping cart to flash, coins to jiggle, and various wacky sounds effects and music to play. The eight songs include “London Bridge” and “Polly Wolly Doodle.” Plastic coins can also be placed in the cash register drawer, followed by wacky sounds and the sounds of jiggling coins. The item is designed for an infant 18 months of age and older who will derive amusement from the flashing lights, sound effects and music, as they manipulate the various cash register buttons.

Item number 03065, Watch Me Grow Playcenter, is a plastic toy play center, with two overhead bars, that overhangs a reclining infant. The infant can play with plastic toys dangling down from one bar or activate lights and music by kicking a support column located near his feet. When the infant grows and starts walking, he/she can stand up, hold on to the top bar of the play center for support and push the bar forward, which rotates a full 360 degrees. The item is designed to provide physical stimulation in an amusing fashion for an infant turned toddler.

Item number 82149, Build N Doodle Beehive, consists of a plastic electronic toy that is a combination constructional toy and drawing pad. The item has over 30 assorted colored plastic building blocks that can be attached to projections on top of the toy or used independently to build structures. The front of the beehive has an erasable pad that is drawn on with a magnetic bee pen and stamped with plastic shape stamps. When a large blue button on the front of the beehive is pressed, lights flash, and music plays. The 10 songs include “Itsy Bitsy Spider” and “Three Blind Mice.” The item is designed for an infant one year of age and older who will derive amusement from the flashing lights and music, as they draw and build. No single component imparts the essential character, so the item will be classified in accordance with GRI 3(c). The heading for 9503.90.0080 appears last in numerical order among the competing tariff headings (9503.30, constructional toys and 9503.90, other toys) which merit equal consideration.

Item number 03064, Kick N Turn Mobile, consists of a toy remote control mobile with a plush kick plate depicting the faces of a lion, elephant and monkey, which correspond to the hanging animal heads on the mobile. When the baby is reclining on his/her back in the crib and touches the kick plate with his/her feet, a signal is sent to the mobile above the baby initiating music, lights and spinning action. After a few rotations, the action stops. A remote control can also turn on/off the mobile without disturbing the baby. The item is designed to provide visual and aural stimulation to an infant while helping them develop foot coordination.

The applicable subheading for item number 82147, Wacky Sounds Cash Register, item number 03065, Watch Me Grow Playcenter, and item number 82149, Build N Doodle Beehive, 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.

The applicable subheading for item number 03064, Kick N Turn Mobile, will be 9503.80.0000, 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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