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NY N018120




October 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Mr. Peter S. Tan
Equity Marketing Inc.
6300 San Vicente Blvd.
Los Angeles, CA 90048

RE: The tariff classification of Max’s Boat Viewer from China

Dear Mr. Tan:

In your letter dated October 4, 2007, you requested a tariff classification ruling.

The prospective import, Max’s Boat Viewer is a toy molded into the shape of a boat with a non-removable character dressed in a costume, and a removable sail. The boat has two eye-openings so a child can view a single picture film, when held up to the light. The film is attached to a removable sail and can only be viewed when inserted into the top slot of the boat. The toy is put up for the amusement of children.

The applicable subheading for the Max’s Boat Viewer will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars other toys parts 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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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