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NY L86403




August 3, 2005

CLA-2-95:RR:NC:SP:225 L86403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.70.0000

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 72156, Wobbler Fire Engine, is a molded plastic toy firetruck with a permanently attached driver that measures approximately 5” in height x 4” in width x 4-1/2” in width. The undercarriage of the vehicle is curved so that the vehicle does not rest flat, but “wobbles.” When the vehicle wobbles, sound effects are heard. Two of the wheels have clear rims filled with colored pellets that rattle, and moving the driver’s head or rotating any of the four wheels results in additional cranking sound effects. The toy is packaged inside an illustrated cardboard box, and is intended to provide aural and manual stimulation for a child six months of age and older.

Item 72155, Wobbler Racer, is a molded plastic toy racecar with a permanently attached driver that measures approximately 5” in height x 4” in width x 4-1/2” in width. The undercarriage of the vehicle is curved so that the vehicle does not rest flat, but “wobbles.” When the vehicle wobbles, sound effects are heard. Two of the wheels have clear rims filled with colored pellets that rattle, and moving the driver’s head or rotating any of the four wheels results in additional cranking sound effects. The toy is packaged inside an illustrated cardboard box, and is intended to provide aural and manual stimulation for a child six months of age and older.

Item 82171, Sort ‘N Squirt School Boat, is a molded plastic boat toy that measures approximately 4-1/2” in height x 3-1/2” in width x 8” in length, with a circular-shaped hole and a triangular-shaped hole on one side and a square-shaped and star-shaped hole on the other side. These holes correspond in shape to four orange, red, green and purple plastic pieces that are embossed with images of sea creatures. A child can derive amusement by playing with these plastic pieces as individual toys or together by inserting them into their proper holes on the sides of the boat. Additionally, a detachable plastic boat captain can be filled with water and used as a squirt toy by itself or used in interplay with the plastic boat. The Sort ‘N Squirt School Boat is a toy set intended to facilitate shape and color recognition in an amusing fashion via manipulative play. The item is packaged in an illustrated cardboard box for use by a child one year of age and older.

Item 82172, Shape Sorter Choo Choo, is a molded plastic train engine toy that measures approximately 8” in height x 4” in width x 9” in length with four removable toys and sound and whistle effects. The toys are a clear plastic triangle filled with colored pellets that is removable from one wheel, a clear plastic star filled with colored plastic pellets that is removable from another wheel, a clear plastic cylinder filled with colored plastic pellets and a rectangular cylinder filled with colored sticks that are removable and also double as pistons on top of the engine. These toys can be played with as rattle toys by themselves or used in a shape sorting capacity by trying to place them back into their corresponding holes in the train engine. The train engine has an attached engineer that wobbles as the train engine is pushed along. The Shape Sorter Choo Choo is a toy set intended to facilitate shape and color recognition in an amusing in an amusing fashion via manipulative play. The item is packaged in an illustrated cardboard box for use by a child one year of age and older.

The applicable subheading for item 72156, Wobbler Fire Engine, and item 72155, Wobbler Racer, 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 82171, Sort ‘N Squirt School Boat, and item 82172, Shape Sorter Choo Choo, will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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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