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NY M80879




March 23, 2006

CLA-2-95:RR:NC:SP:225 M80879

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9505.90.6000

Mr. Karl F. Krueger
DHL Danzas Air and Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of a “Giggle Gear Super Fort” and a “Giggle Gear Mega Mask” from an unknown country.

Dear Mr. Krueger:

In your letter dated March 3, 2006, on behalf of your client, Cranium, Inc. of Seattle, Washington, you requested a tariff classification ruling.

You submitted photographs of a “Giggle Gear Super Fort” and a “Giggle Gear Mega Mask” (no item numbers). The “Giggle Gear Super Fort” consists of polyvinyl chloride tubing and connectors and panels of man-made assorted colored fabric. The tubing and connectors are fitted together to create a frame, such as a house, and the panels are then tied to the frame as walls and ceilings. Rearranging the tubing in the framework can result in additional shaped structures. The fort functions as a toy outdoor play environment that provides amusement for children.

The “Giggle Gear Mega Mask” consists of a plastic frame to which plastic parts (eyes, ears, antennae, etc.) can be attached to create a mask for Halloween or other occasions. These mask parts can be mixed and matched, and will be imported in either the “Robot-Bug-Alien” or “Fun Fairy” designs. Each mask will be imported with an activity guide and an electronic “voice changer” that modifies the child’s voice to match the created mask motif.

The applicable subheading for the “Giggle Gear Super Fort” (no item number) 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 the “Giggle Gear Mega Mask” (no item number) will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." 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/.

We are unable to issue a ruling on the “Giggle Gear Giggle Goggles” without a sample. Should you still wish a ruling on this item, please submit a sample along with an item number, if applicable, with the paper work that we have returned to you.

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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