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NY K89494




September 17, 2004
CLA-2-95:RR:NC:SP:225 K89494

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.50.0000

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

RE: The tariff classification of toys from China.

Dear Ms. Boyle:

In your letter dated September 8, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item number 04241, Soft Learning Blocks, consists of three 3-1/4” foam toy cubes made of multi-colored fabrics with different textures and silk-screen or appliqué designs. The sides of the first cube are decorated with the letter “A”, a purple triangle, the number “1” and a silk-screened parrot, respectively. The parrot has a three-dimensional satin wing with crinkle paper inside, and the block itself has a rattle inside it. The sides of the second cube are decorated with a mirror “flower”, the letter “B”, the number “2” and two small orange circles, respectively. The sides of the third cube are decorated with a silk-screened lion with a ribbon mane, the letter “C”, the number “3” and three small blue squares, respectively. The block makes a squeaking sound when squeezed. The blocks are packaged inside a clear plastic container, and are designed to develop manipulative skills for an infant and provide aural and visual stimulation.

Item number 03069, Dance N Play Piano, is a toy plastic piano that measures approximately 8 inches in height x 4 inches in width x 13 inches in length. The piano has three plastic keys (blue, orange, and green) framed with yellow and purple circular lights and a plastic roller with musical notes. The piano is decorated on top with a 3” plastic girl playing a saxophone, and a 3” plastic boy playing a guitar. When any of the keys are pressed, the roller will spin, the plastic figures will rock side to side, the lights will flash and one of 12 programmed songs will play. These actions can also be varied by pressing the keys in different sequences. The toy piano is packaged in a cardboard box with a window display.

Item number 04249, Soft Teether Book, is a three sheet fabric book with a plastic handle and polyester fabric silk-screened pages. The cover depicts a barn with a chick in the upper window and a boy standing at the front door. When squeezed, the barn makes a crinkle sound. The subsequent pages depict a cow, a boy on a tractor, a horse, and two sheep, respectively. Various parts of the figures are three-dimensional, and some make crinkle sounds when squeezed. The item is designed to provide visual stimulation for an infant and develop manipulative skills.

Item number 04244, Soft Tail Barbell, is a barbell-shaped plastic toy with a clear ball on one end filled with assorted colored beads and the other end is a round soft ball filled with polyfill. When the clear ball is turned, it makes a clicking sound. When the soft ball is squeezed, it makes a crinkle sound. Hanging from the barbell are two satin strips. The item is packaged on a hanging blister card, and is designed to develop manipulative skills for an infant and provide aural and visual stimulation.

Your samples are being returned as requested.

The applicable subheading for item number 04241, Soft Learning Blocks, item number 04249, Soft Teether Book, and item number 04244, Soft Tail Barbell, 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 03069, Dance N Play Piano, will be 9503.50.0000, 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: Toy musical instruments and apparatus 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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