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NY K88250




August 5, 2004
CLA-2-95:RR:NC:SP:225 K88250

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Roxane Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Ste. 300
Minneapolis, MN 55425

RE: The tariff classification of a “Die Cast Construction Toy Set” from China.

Dear Ms. Peiffer:

In your letter dated July 23, 2004, on behalf of Trend Finders, you requested a tariff classification ruling.

You submitted a sample of a “Die Cast Construction Toy Set” identified as item number 201927. The toy set consists of a die cast cement truck, helicopter, convertible car, truck, jeep, and 2 plastic road signs packaged together in a cardboard box with a window display. One road sign is marked with an “X” and the word “DANGER.” The other road sign has the printed words “ENTRANCE RAMP TO FREEWAY.” The vehicles range in height from ¼” to 1” and in length from 2” to 3-1/2”, with wheels that allow the vehicles to roll on a flat surface. The blades on the helicopter and the mixer on the cement truck are capable of rotating when spun. All of the articles work together to simulate a construction site and provide amusement for a child three years of age and older.

The applicable subheading for “Die Cast Construction Toy Set” identified as item number 201927 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, 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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