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NY M85346




August 09, 2006

CLA-2-95:RR:NC:SP:225 M85346

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0021; 9503.90.0025; 4903.00.0000

Mr. Sam Yi
E. Besler and Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of an inflatable toy and an activity set from China.

Dear Mr. Yi:

In your letter dated July 14, 2006, on behalf of Fibre-Craft Materials Corporation, you requested a tariff classification ruling.

You submitted sample of Mr. Balloonhead identified as item number 2728 and a Cowgirl Activity Set (no item number), which are being returned upon your request.

Mr. Balloonhead consists of a purple balloon, black foam feet, a foam sticker and two foam sticker sheets that are packaged inside a clear plastic bag with a cardboard hangtag. To use, the balloon is inflated and decorated with the foam stickers to create eyes, a nose and a mouth, and the foam feet adhered to the bottom of the balloon via the foam sticker sheets. A child derives amusement through manipulative play with the inflatable balloon character.

The Cowgirl Activity Set consists of assorted colored crayons and sticker accessories in a plastic bag that is attached to a soft-covered coloring book that depicts black and white illustrations of horses, hearts, and cowgirl attire. The crayons and stickers will be used to color and decorate the black and white illustrations. The Cowgirl Activity Set is considered a set, with the coloring book imparting the essential character.

The applicable subheading for Mr. Balloonhead identified as item number 2728, if made of rubber, will be 9503.90.0021, 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: Inflatable toy balls, balloons and punchballs: Of rubber.” The rate of duty will be Free.

The applicable subheading for Mr. Balloonhead identified as item number 2728, if not made of rubber, will be 9503.90.0025, 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: Inflatable toy balls, balloons and punchballs: Of rubber: Other.” The rate of duty will be Free.

The applicable subheading for the Cowgirl Activity Set (no item number) will be 4903.00.0000, HTSUS, which provides for "Children’s picture, drawing or coloring books." 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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