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NY M80694





March 2, 2006

CLA-2-95:RR:NC:SP:225 M80694

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.0000; 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 20, 2006, you requested a tariff classification ruling.

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

Item number 82487, Wacky Sounds Kitchen, is a plastic battery-operated toy kitchen that features a molded plastic unit that holds a small toaster with a piece of bread inside, a fried egg inside a frying pan on a burner, a miniature refrigerator, a compartment with plastic balls and a play sink. When a plastic button is pushed, a voice yells “Let’s get cooking”, and lights flash, music plays, the frying pan spins and the egg sizzles, the refrigerator moves up and down and makes sounds, the toast pops up in the toaster, the plastic balls bounce up and down in their compartment, and the sink spout moves from side to side. The toy is packaged in an illustrated cardboard box and is intended to provide frivolous amusement for a child.

Item number 82174, Light ‘N Learn Phone, is a plastic toy cell phone that is capable of producing phone sounds, playing music, or counting in English or Spanish, when its oversized buttons are pressed. The phone is packaged in an illustrated cardboard box and will provide frivolous amusement for a child whether any actual learning takes places.

Item number 02639, Groove ‘N Go Bandwagon, is a plastic guitar-shaped toy four wheeled “wagon” that measures approximately 15” in length with a 4” depression. Its handle measures approximately 17” in length and resembles the neck of a guitar. To use, a child will sit beside the “wagon” and press various musical alphabet buttons and piano keys that cause lights to flash, songs to play, and recitations of the alphabet to music. A plastic attached miniature record can also be turned to hear record scratching sounds. In addition, a miniature plastic toy star-shaped tambourine, shaker and castanet are stored in the wagon for additional musical fun. The toy is packaged inside an illustrated cardboard box.

The applicable subheading for item number 82487, Wacky Sounds Kitchen, will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for item number 82174, Light ‘N Learn Phone, will be 9503.90.0080, 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 02639, Groove ‘N Go Bandwagon, will be 9503.50.0000, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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