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NY L80205




October 20, 2004
CLA-2-95:RR:NC:SP:225 L80205

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Adrienne Bernardo
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of a Watch-Me-Mirror from China.

Dear Ms. Bernardo:

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

You submitted a sample of a Watch-Me-Mirror identified as item number 04252. The composite toy consists of a plastic oval mirror that measures approximately 4” in height x 6” across that is mounted in a soft textile flower-shaped frame with three attached soft textile figures. The frame attaches with Velcro fabric straps to the back seat of a car and faces an infant in a rear-facing safety seat. The mirror allows the car’s driver to observe the infant’s actions, reflected in his/her own rearview mirror. The mirror also serves to provide amusement for the infant whenever they see their reflection. A bee and a spider dangle from elastic tethers from the bottom of the mirror frame, and can be squeezed by the infant. The bee’s wings make a crinkle sound when squeezed. A squeezable butterfly is sewn to the top of the mirror. All three figures are brightly colored with smiley faces. The toy provides interactive amusement for an infant while allowing a parent to keep the infant under observation while driving.

Your sample is being returned upon your request.

The applicable subheading for the Watch-Me-Mirror identified as item number 04252 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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