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NY L85446




June 9, 2005

CLA-2-95:RR:NC:SP:225 L85446

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 4202.92.9060

Ms. Kathy Marlow
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of toys and a container from China.

Dear Ms. Marlow:

In your letter dated June 1, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request:

Item 04403, Soft Blocks, is a toy set comprised of 19 soft foam colored blocks of various sizes and shapes. The toy blocks have various imprinted imagery (animals, birds, people, etc.), along with drop down windows and compartments that squeak or make crinkling sounds when squeezed. A child will derive manipulative amusement from stacking, pushing, or tossing the brightly colored blocks. The blocks are retail packed in a clear polyvinyl container which is part of the set.

Item 04404, Shape Sorter, is a colored soft foam cube that measures approximately 8 inches on all sides with a zippered top with a plastic carry handle. Three sides of the cube have a cutout of either a circle, square or triangle, with the fourth side having cutouts of all three geometric shapes. Inside the cube are geometric objects that match the outside wall cutouts. An infant will develop shape and color recognition, along with manipulative skills, by trying to match the correct colored geometric shape with its proper colored cutout and inserting the piece into the opening. Further amusement is derived by the inclusion of various parts that rattle and crinkle inside each geometric object.

The Shape Sorter is packaged inside a clear polyvinyl chloride (PVC) zippered container. The container is of PVC plastic sheeting, has a nylon coil zipper closure and a carry handle. It is the immediate container, within which the contents are sold and is for repetitive use to provide storage, protection, organization and portability for the contents. The Shape Sorter, itself, provides storage and has an attached handle on top for transportation. Therefore, the container of the Shape Sorter will be classified separately from the toy set, as it is not part of the set.

The applicable subheading for item 04403, Soft Blocks and the toy set of item 04404, Shape Sorter, 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.

The applicable subheading for the container of item 04404, Shape Sorter will be 4202.92.9060, HTS, which provides for “Trunks, suitcases, vanity cases tool bags and similar containers, with outer surface of sheeting of plasticOther: Other: Other: Other.” The rate of duty will be 17.6% ad valorem.

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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