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NY M85726




August 10, 2006

CLA-2-95:RR:NC:SP:225 M85726

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 9503.80.0000

Mr. Greg Thuotte
Toy State Marketing (USA) Inc.
110 Kerry Place
Norwood, MA 02062

RE: The tariff classification of toys from China.

Dear Mr. Thuotte:

In your letter dated August 2, 2006, you requested a tariff classification ruling.

You submitted samples of item 35651, CAT Power Shop Tools, and item 33815, 8” Rockin’ Farm Tractor, which are toys designed for children.

The CAT Power Shop Tools are a set of toy plastic tools for a child role-playing as a carpenter and are packaged together for retail sale in a cardboard box with a window display. The set of 20 toy tools include a battery-powered circular saw, a hammer, a wrench, a pair of pliers, a screwdriver, a vise, an employee name tag, levels and various bolts.

The 8” Rockin’ Farm Tractor, is a battery-powered plastic toy tractor that measures approximately 6” in height x 5-1/2” in width x 8” in length. The toy tractor has buttons one its engine block that when pressed causes the tractor to rock back and forth accompanied by music, lights and wacky sounds and voices. The toy tractor is packaged in an illustrated cardboard box and is designed to provide frivolous amusement for a child 18 months of age and older

The applicable subheading for item 35651, CAT Power Shop Tools, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for item 33815, 8” Rockin’ Farm Tractor will be 9503.80.0000, HTSUS, which provides for “Other toys and models, incorporating a motor, 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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