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NY M80693




March 2, 2006

CLA-2-95:RR:NC:SP:225 M80693

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.50.0000

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 February 21, 2006, you requested a tariff classification ruling.

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

Item number 82491, Pop ‘N Go Pals, consists of a plastic unit that measures approximately 4-1/2” in height x 5-1/2” in width x 11-1/2” in length that has four plastic geometric shaped buttons and four pictures of a child inside various vehicles (race car, cement mixer, helicopter and a “Big Wheel” type vehicle). Directly above a picture is the corresponding toy hidden in a compartment. When one of the plastic buttons is pushed, the hidden vehicle pops up from its compartment and various parts on the vehicle move (wheels spin, propeller blades turn, etc.) The item is a toy designed to provide frivolous amusement for a child one year of age and older and is packaged in an illustrated cardboard box.

Item number 03085, Play ‘N Learn Piano, is a toy musical instrument in the shape of a plastic piano that measures approximately 8” in height x 4” in width x 13” in length. The piano has three plastic keys (blue, orange, and green) framed by yellow and purple circular lights. In the center of the piano is a clear plastic roller filled with plastic balls. The piano is decorated on top with a 3” plastic creature decorated with the letters “A”, “B” and “C” and a three creatures decorated with the numbers “1”, “2” and “3.” When the keys are pressed, the roller will spin and bounce the balls, the plastic figures will rock side to side, the lights will flash and programmed songs will play. These actions can also be varied by pressing the keys in different sequences. The toy piano is packaged in a cardboard box with a window display.

The applicable subheading for item number 82491, Pop ‘N Go Pals, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 03085, Play ‘N Learn Piano, will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus 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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