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June 17, 1999

CLA-2-95:RR:NC:SP:225 E82441


TARIFF NO.: 9503.70.0000; 9503.90.0045; 9504.90.9080

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of assorted toys and games from China

Dear Mr. August:

In your letter dated May 18, 1999 you requested a tariff classification ruling for five items. A sample of each product has been submitted to this office.

The first article, item #4070, “Bowling For Bunnies” includes ten plastic bunny shaped pins and two 2 ½” diameter plastic bowling balls. The pins measure 4 ½” in height. The set is packaged in a clear bag with header card.

The second item #4074, “Rabbit Ring Toss” is composed of a plastic base, five plastic bunny shapes and four plastic rings. The components snap together to form a cross section of five standing bunnies. The game is played by throwing the rings to encircle a standing bunny. Points have been assigned to each bunny and may be earned by getting the ring over the entire figure. Complete rules are printed on the inner package, which is sealed in a polybag.

Item #4092, “Spring Time Golf Set,” is a miniature, indoor/outdoor, golf set for children. The set includes two plastic clubs, 2 plastic balls and four wickets made of cardboard and covered with plastic. The set is packaged in a polybag with display card insert.

The next article, “Basket Bunny Hoppers,” item #4094, is a game in which the player manually flips the plastic “bunny” shapes into a simulated basket. The basket is made of paper and must be assembled by the user. Instructions are included within the blister package. The last item #4093, “Bunny Foam Flyer” is a lightweight foam, egg shaped, bunny head. A propeller type appendage is affixed to the head. This product is pushed into flight by manually tossing it into the air. The product is tied to a display card for rack sales.

This office finds the “Rabbit Ring Toss” and “Basket Bunny Hoppers” to qualify as games because, given the age level these products are designed for, they require a certain amount of skill and method of scoring to achieve a winning position. In contrast, the “Bowling For Bunnies” and “Spring Time Golf Set” do not possess any form of organized play and simply create an amusing activity for children.

The applicable subheading for item #4070, “Bowling For Bunnies,” and item #4092, “Spring Time Golf Set,” 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 item #4093, “Bunny Foam Flyer,” 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 item #4074, “Rabbit Ring Toss,” and item #4094, “Basket Bunny Hoppers,” will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; ...; Other games." The duty rate 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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