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NY C87534

May 28, 1998

CLA-2-95:RR:NC:SP:225 C87534


TARIFF NO.: 9503.90.0045; 9004.90.0000; 6307.90.9986

Ms. Kimberly Merski
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101

RE: The tariff classification of toy vehicles, swim goggles and a swim sweater from China

Dear Ms. Merski:

In your letter dated May 4, 1998 you requested a tariff classification ruling.

The first item #82438 is an "Air Hawk I" vehicle with a rotor wheel and launcher. The lightweight plastic aircraft and wheel attach to a hand-held launcher unit. The launcher operates by pulling back on a cord which tightens a clockwork-type spring band mechanism. Upon release of the cord the aircraft with rotor wheel are propelled into the air. This item is designed for children ages six and up.

Item #02243, "Sort 'N Float Boat", consists of a plastic molded tug boat with 5 plastic colored shapes. Patterned openings are cut out around the top of the boat to match the plastic shapes. It is intended that a child will learn to match the shaped pieces with the correct openings for placement inside the boat. This toy is designed for children ages one year and up. According to the retail package (a closed box), all the pieces will float in water and are marketed for play in the bathtub.

Two styles of swim goggles were submitted: item #04609 - "Deluxe Swim Goggles" and item #04608 "Swim Goggles (Junior)". These goggles are designed with shatter-resistant lenses and an adjustable nosebridge. The headstraps are made with heavy duty latex and adjustable buckles. Both styles cover the eyes of the wearer and do not cover the nose. The deluxe model has the added feature of oversized, soft foam, eyecups. Each style is designed for children ages 3 and up for use in swimming activities.

The last article is called a "Swim Sweater" item #03640. The product is composed of a swim top and bottom sewn to the inside of a nylon covered inner tube. The inflatable inner tube serves as a flotation device but is not designed to function as a life preserver. It simply permits a child to float or tread, in water, in an upright position. The article is designed to encourage swimming confidence in children ages two through seven.

The applicable subheading for the "Air Hawk I" and "Sort 'N Float Boat" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the "Deluxe Swim Goggles" and "Swim Goggles (Junior)" will be 9004.90.0000, (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the "Swim Sweater" will be 6307.90.9989, (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

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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