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NY N020970




January 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Karen Cooper-Martin
MGA Entertainment
16300 Roscoe Blvd. #150
Van Nuys, CA 91406

RE: The tariff classification of a Twist ‘N Scope from China

Dear Ms. Cooper-Martin:

In your letter dated December 11, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a Little Tikes Twist ‘N Scope, item #603303. It is a combination telescope/periscope that is designed for children 3 years and older. The product is an educational role play toy because it mimics a real telescope and periscope. The sample will be returned, as requested by you.

The applicable subheading for the Little Tikes Twist ‘N Scope will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toysdolls, other toys; reduced-scalemodels and similar recreational models, working or not; puzzles of all kinds; 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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