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NY K89539




September 21, 2004
CLA-2-95:RR:NC:SP:225 K89539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

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

RE: The tariff classification of a Wacky Sounds Mower from China.

Dear Ms. Boyle:

In your letter dated September 14, 2004, you requested a tariff classification ruling.

You submitted a sample of a Wacky Sounds Mower identified as item number 82158. The item is a plastic toy lawnmower that measures approximately 13-3/4 inches in height x 10-3/4 inches in width x 9-1/2 inches in length. The lawnmower has a plastic handle that has an attached plastic key that, when turned, activates engine sounds, wacky sound effects, and plays a song. On the side of the lawnmower is a pull handle that, when pulled, causes the lawnmower to vibrate and emit mechanical sounds. At the same time a 3” figure seated in a tractor located on top of the lawnmower spins six times in a circle. The lawnmower also has four plastic wheels that allow it to be pushed along a flat grass surface. The item is packaged in a cardboard box with a window display and is designed to provide amusement for a child 18 months of age and older role-playing as a lawn mower operator mowing the grass.

Your sample is being returned upon your request.

The applicable subheading for the Wacky Sounds Mower identified as item number 82158 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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