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NY L86402




August 3, 2005

CLA-2-95:RR:NC:SP:225 L86402

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9502.10.0010

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

RE: The tariff classification of toys from China.

Dear Ms. Marlow:

In your letter dated July 20, 2005, you requested a tariff classification ruling.

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

Item 73210, Mommy & Me Activity Book, is a plastic toy in the shape of a 6 page book. Page one features a water-filled bowl containing a red and purple fish that appear to swim around in the water when the page is jiggled. Page two depicts a blue adult elephant sitting next to a flap. When the flap is pulled down, it reveals a previously hidden baby elephant. Page three depicts an adult lion and a cub playing in a field. The adult lion has a large squeezable mane. Page four depicts a hen sitting on a nest. When her flap wing in lifted up, it reveals a previously hidden chick emerging from an egg. Page five depicts a horse and colt racing through a field. The final page depicts a dog with its front paws on a basket flap. When the flap is lifted up, it reveals three previously hidden puppies. The Mommy & Me Activity Book is a toy designed to provide visual and manipulative amusement for a toddler.

Item 04256, Town Friends, is a textile toy that features a handle with three hanging square double-sided sheets. Sheet one depicts a child writing 1 + 1 on a blackboard. Beneath the child, are the capital letters “A, B, C” attached to a plastic half-circle shape embossed with stars. When the sheet is flipped over, it depicts a child traffic cop holding up a mirror in the shape of a stop sign. Sheet two depicts child firefighters squirting a hose on a campfire. When the fire is squeezed, it makes a crinkling sound. When the sheet is flipped over, it depicts a child farmer holding a pitchfork and a furry hen. Sheet three depicts a child veterinarian treating a cat and dog. When the sheet is flipped over, it depicts a child letter carrier picking up mail from a large mailbox with a plastic flap. When the flap is lifted up, it reveals previously hidden mail. The Town Friends is a toy designed to provide visual, aural and manipulative amusement for a toddler touching and squeezing the various sheets.

Item 04401, Hug ‘N Glow Giggles, is a polyurethane foam stuffed doll that measures approximately 10” in height. The doll is dressed in a pink outfit with purple edges and a purple and pink hat decorated with a blue bow. In the center of the doll is a smiling sun textile decoration. When the doll is hugged, it activates an electronic chip that produces music, sound effects, and giggles.

The applicable subheading for item 73210, Mommy & Me Activity Book, and item 04256, Town Friends, 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 04401, Hug ‘N Glow Giggles, will be 9502.10.0010, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.” 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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