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NY N023964




March 7, 2008

CLA-2-95:OT:RR:E:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport
Center Drive, Bldg M2, Suite 110
Romulus MI 48174

RE: The tariff classification of “Tappers”, SKU #’s 1XAG5054, Elf, 1XAG5055, Snowman, and 1XAG5056, Reindeer, from China

Dear Ms. Wieckowski:

In your letter dated February 26, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.

The “Tappers” are imported in three styles, which include Elf, Snowman, and Reindeer. The figures measure approximately 5” in height x 3.17” in width. The figures stand on bases and have transparent plastic domes enclosing the characters inside. The “Tappers” are battery operated and have a push-button mechanism at the front of the base which, when pushed, plays Christmas music and activates the character’s arms and legs to simulate tap-dancing to the music. The item plays music from sound modules, which are located inside the base of the “Tappers”.

The “Tappers” each play Christmas songs. The Elf plays “Deck the Halls”, and “Parade of the Wooden Soldiers”. The Snowman plays “We wish you a Merry Christmas”, and “Russian Dance” from the “Nutcracker” and the Reindeer plays “Up on the Housetop” and “Jingle Bells”. Each model “Tapper” can be used on its own or plugged into the other “Tappers” so they may dance together.

The “Tappers”, Elf, Snowman, and Reindeer, will be used to help create a festive atmosphere in the home during the Christmas holiday.

The applicable subheading for Tappers, SKU #’s 1XAG5054, Elf, 1XAG5055, Snowman, and 1XAG5056, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” 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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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