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NY L81730




January 13, 2005

CLA-2-95:RR:NC:2:224 L81730

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Ms. Amy Schmerl
Wild Planet Toys, Inc
225 Bush St., Suite 1300
San Francisco, CA 94104

RE: The tariff classification of LiquiFreaks from China

Dear Ms. Schmerl:

In your letter dated January 5, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as LiquiFreaks, designated as item # 22046. The submitted sample represents the Mumpster character, however there are 3 other interactive creature toys as follows: Stye, Diode, and Jekkel and Hydra. Each of the characters is an interactive non-human creature that is housed in its environment, a green colored liquid-filled container or cylinder. Each toy is battery-operated with controls that allow a child over 5 years of age to feed, play with, and talk to the LiquiFreak. In addition, the toy has the capability to play and dance and it may also respond when you say silly things to it. The cylinder that contains the liquid (sludge) that appears to be green-colored water is considered the environment and as such is classified with the toy creature as a part or an accessory of the LiquiFreaks.

The applicable subheading for the LiquiFreaks, item 22046, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof; 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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