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NY N008122




March 15, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Mr. Peter J. Baskin
Law Offices
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, N. Y. 10004

RE: The tariff classification of a toy laptop from China

Dear Mr. Baskin:

In your letter dated February 2, 2007, you requested a tariff classification ruling, on behalf of KIDdesigns, Inc., your client.

You are requesting the tariff classification on an item that is described as a Spider-Man 3 Spider-Smart Learning Laptop, Model Number SM-737. The product is an electronic toy that is designed for children of ages 5 and up. The toy is modeled after a laptop computer, however, unlike a standard laptop, it is decorated on the outer case with an image of Spider-Man’s head, the caption “SPIDER-MAN 3”, and spider web designs. The toy has a LCD display, a keyboard, and a music on/off key, among other features. The toy laptop allows children to imitate grown-up behavior because the toy has enough similarities to a real laptop to make the imitation of adult activity both an amusing and a learning experience. The sample will be returned, as requested by your office.

The applicable subheading for the Spider-Man 3 Laptop, model SM-737, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersother toys; reduced-scale (“scale”) modelsparts and accessories thereofother. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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