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January 14, 1999

CLA-2-95:RR:NC:SP:225 D86188


TARIFF NO.: 9503.70.0000

Susan E. Albatal
1027 Newport Ave.
P.O. Box
Pawtucket, RI 02862-1059

RE: Classification of “Cool Change Wallet” from China

Dear Ms. Albatal:

In your letter dated Dec. 22, 1998 you requested a tariff classification ruling.

The item “Cool Change Wallet” will be a Playskool product. It is a retail set which consists of a pink textile “wallet”, four toy metal coins, three toy paper “dollars”, three toy credit cards, a toy metal key permanently attached to the “wallet”, and a toy (non-working) calculator, that makes sounds, permanently attached to the “wallet”.

Although the “wallet” is similar in size to real wallets, the construction of the item as well as the attachment of the toy key and toy calculator clearly limits the functional use of the product. It is put up in a manner clearly indicating its use as a toy. Your sample has been returned under seperate cover.

The applicable subheading for “Cool Change Wallet” will be 9503.70.000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

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
Director National Commodity

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