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NY L88757




November 22, 2005

CLA-2-95:RR:NC:SP:225 L88757

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 8513.10.2000; 9503.70.0000; 9611.00.0000

Ms. Amy Schmerl
Wild Planet Toys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of toys, a flashlight and an ink stamp from China.

Dear Ms. Schmerl:

In your letter dated October 31, 2005, you requested a tariff classification ruling.

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

Item number 70125, Micro Agent Listener, is a 3” mini toy listening device that has the capability for attaching to the ear and has an extendable microphone on a 12” cord for listening around corners. The listening device is powered by a G13-A (LR44) battery, which is included, and is packaged on a hanging blister card. The device is intended as a toy for a child six years of age and older role-playing as a spy.

Item number 70124, Micro Ear Light, is a mini battery operated portable electric light designed to function as a flashlight and project a beam of light, with the accessory capability of attaching to the ear. The flashlight requires two G13-A (LR44) batteries, which are not included, and is packaged on a hanging blister card.

Item number 70126, Secret Agent Pen, is a 5” toy pen that writes in invisible ink, with a decoder light cap at one end and a storage compartment at its other end that contains notepaper. To use, one writes a message in invisible ink. To read the message, one must shine the decoder light on the message, which renders the message visible. The pen is powered by three G12-A (LR43) batteries, which are included, and is packaged on a hanging blister card. The pen functions as a tool for a child six years of age and older role-playing as a spy.

Item number 70129, Walkie Talkies, are a pair of plastic toy walkie talkies designed for children five years of age and older role-playing as spies. The devices are powered by two 9 volts batteries, which are not included, and are packaged inside an illustrated cardboard box. Each device is capable of sending and receiving “spy codes” and has a clip for hanging on one’s belt.

Item number 26001, Inklings Stamp, is a plastic cube-shaped 1-3/4” stamp with ink pad that, when applied to a sheet of paper, stamps an image of a pig.

The applicable subheading for item number 70125, Micro Agent Listener, and item number 70126, Secret Agent Pen, will be 9503.90.0080, 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 number 70124, Micro Ear Light, will be 8513.10.2000, HTS, which provides for “Portable electric lamps designed to function by their own source of energyLamps: Flashlights.” The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for item number 70129, Walkie Talkies, 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.

The applicable subheading for item number 26001, Inklings Stamp, will be 9611.00.0000, HTS, which provides for “Date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand.” The rate of duty will be 2.7 percent 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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