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NY C86500

May 5, 1998

CLA-2-95:RR:NC:SP:225 C86500


TARIFF NO.: 9503.70.0000

Mr. Robert Glover
L.E. Coppersmith, Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of a toy set from the Philippines

Dear Mr. Glover:

In your letter dated April 9, 1998 you requested a tariff classification ruling on behalf of Lakeshore Learning Materials.

The article under consideration, called "Secrets of the Sea," is designed for children ages 12 months and up. You have submitted illustrative literature for the product that resembles a textile bag in the shape of a seashell. A carry handle is sewn to the top of the item. The product opens via a zipper that extends around three sides of the shell. Upon opening, the sides lay out flat to reveal a play environment for assorted stuffed figures included with the set. The stuffed figures are small in size and resemble a mermaid, shark, crab, fish and diver. The environment depicts a below the sea atmosphere with printed pictures of sea creatures and sewn in structures that include two clam shells, a treasure chest and a bridge. In a phone conversation, you had indicated that the clam shells and treasure chest have hook and loop fastener tabs which allow the child to place one of the figures inside (thereby hiding the figure). The textile shell serves as a home environment and play area for the figures. Together, these articles comprise a toy set for classification purposes.

The applicable subheading for the "Secrets of Sea" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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 J. Wong at 212-466-5538.


Robert B. Swierupski

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