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NY K86566




June 16, 2004
CLA-2-95:RR:NC:2:224 K86566

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000; 9503.90.0080; 9503.49.0000; 9504.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of a Plastic Bowl with Halloween Treats from China

Dear Ms. Aldinger:

In your letter dated May 26, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a “Plastic Bowl with Halloween Treats”, item # 935490. The item is comprised of 28 individually wrapped mini toys and games that include spinning tops, dinosaurs, animals, insects, frogs, mini games, and plastic ships for assembly. You have not requested the return of your samples.

The “Plastic Bowl with Halloween Treats”, item # 935490, is not considered a set for tariff classification purposes since the components are not put up to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the plastic serving bowl will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3. 4 % ad valorem.

The applicable subheading for the 8 toy ships and the 4 plastic tops 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 the 7 bags of assorted animals will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the 4 mini board games and the 4 bagatelle games will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games...parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards)...chips and dice. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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