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NY L87028




August 25, 2005

CLA-2-95:RR:NC:SP:225 L87028

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 August 17, 2005, you requested a tariff classification ruling.

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

Item 04265, Town Friends, is a soft, plush 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. Additionally, a purple plastic duck link is attached to the handle for further manipulative amusement. The Town Friends is a toy designed to provide “peek-a-boo” visual, aural and manipulative amusement for a toddler as they touch and squeeze the various sheets.

Item 72157, Pop ‘N Learn Beads, consists of a set of eight plastic assorted colored barrel shaped "beads" that measure approximately 2" in height and 1-1/2" in diameter. Each "bead" has a small protuberance on one end that can be fitted into an opening on the end of another "bead" to form a chain. These linkable pieces are packaged in a cardboard box with a window display, and are designed to provide manual and visual stimulation for an infant.

The applicable subheading for item 04265, 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 72157, Pop ‘N Learn Beads, 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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