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February 23, 1999

CLA-2-95:RR:NC:SP:225 D87194


TARIFF NO.: 9502.10.0060; 9503.70.0000; 9503.90.0045

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of assorted toys from China

Dear Mr. Hoffacker:

In your letter dated January 22, 1999, received in this office on January 26, 1999, you requested a tariff classification ruling on behalf of K.B. Toys.

Four products were submitted for review and are being returned per your request. The first item #82331 is a “Discover Human Biology” kit. The article consists of a transparent figure, plastic stand and a small instruction booklet. The figure measures 5 ½” inches in height when placed on its stand. The booklet provides information and diagrams of the major body organs which are colorfully depicted inside the transparent figure. The set will be imported in a blister package.

The “Discover Geology” set, item #82331, consists of nine rock samples inside a clear plastic, hinged, container (4 ¼” X 3 ¼”), a small plastic magnifier, and a small instruction booklet. The booklet provides information and illustrations of rock and mineral substances. The item is blister packaged for retail sale and is intended to introduce a child into the field of geology.

The “Magnetic Marble Puzzle,” item #82415, is composed of small magnetized balls which may be positioned onto a round or rectangular base. The balls are multicolored and have a diameter of approximately one inch. The bases are made of plastic and contain tiny holes where the balls are intended to be placed. Due to the magnetic attraction of the balls to each other, it is difficult to properly reposition them onto their base. However, in spite of such difficulty, there does not appear to be one particular means of solution, thereby, negating the concept of a puzzle. The item is simply considered a toy for tariff classification purposes.

The last article is a transparent plastic container called “Traveling Through Jungles,” item #88081. The container measures 4 ½” in length, 4 ½” height and 3" in depth. It is unlike an ordinary holder in that the item’s lid incorporates air hole slits and a magnifier. A plastic handle detaches and hooks to either side for portability during nature walks. It is intended that a child will place bugs inside the transparent container and peer through the magnifier to examine their features. This article is packaged in a clear plastic bag with a cardboard header and a paper insert.

The applicable subheading for the “Discover Human Biology” kit, item #82331, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the “Discover Geology” set, item #82331, 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.

The applicable subheading for the “Magnetic Marble Puzzle,” item #82415, and “Traveling Through Jungles,” item #88081, 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.

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 212-637-7028.


Robert B. Swierupski

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