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NY M80990




March 15, 2006

CLA-2-95:RR:NC:SP:225 M80990

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 4823.90.6600

Mr. John Mattson
North Star World Trade Services, Inc.
1060 Lone Oak Road, Suite 112
Eagan, MN 55121

RE: The tariff classification of a Look At Me Photo Book and a Groovy Girls Storage Case from China.

Dear Mr. Mattson:

In your letter dated February 27, 2006, on behalf of your client, Manhattan Toy, you requested a tariff classification ruling.

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

Item number 204970, Look At Me Photo Book, is a multi-colored toy photo book made of polyester terry fabric with polyurethane foam stuffing and cellophane windows. It measures approximately 6” x 8” when closed, and 6” x 15.5” when opened. It has three fabric “pages” with appliqués and embroidered printing on the front and throughout the toy. It also has oval-shaped fabric inserts with animal pictures placed between each “page” that make crinkling sounds when squeezed. Two plastic rings hang from a fabric loop sewn at the binder of the toy book. The soft texture of the toy book encourages interactive play by an infant who will derive tactile stimulation from squeezing the pages and plastic rings, visual stimulation from seeing pictures in the toy photo book, and aural stimulation from squeezing the crinkle inserts.

Item number 111400, Groovy Girls Storage Case, is a paper-covered paperboard case with multi-colored abstract designs and a pink interior that is circular-shaped except for its hinged end, which is flattened. It measures approximately 7.75” at its widest diameter and 3.5” in depth when closed. The case has a vinyl carrying strap and a metal hasp to secure the lid when closed.

The applicable subheading for item number 204970, Look At Me Photo Book, 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 111400, Groovy Girls Storage Case, will be 4823.90.6600, HTSUS, which provides for (non-enumerated) articles of coated paper or paperboard. 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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