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NY F87237

May 30, 2000

CLA-2-95:RR:NC:2:224 F87237


TARIFF NO.: 9503.49.0025; 9503.90.0045

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, D.C. 20036

RE: The tariff classification of five transforming robot toys from China.

Dear Mr. Tomenga:

In your letter dated May 19, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on five plastic toys that may be transformed in various ways. The first two toys are similar in concept: both toys transform by means of interchangeable heads. One of the toys is predominantly yellow and green in color while the other is gray and orange in color with silver wings. Both toys transform by means of interchangeable heads, however the yellow and green toy transforms from a beast-like head to another beast-like head, while the gray and orange toy transforms from a robot’s head to an ape’s head. The third toy is described as having a blue shield that encloses the transforming robot-like toy. The interchangeable heads here are a dragon’s head and a non-human head inside the dragon’s head. The fourth toy represents a rat-like creature that transforms into an ape character. The last toy is a jet plane that transforms into a robot character.

The classification on the jet plane toy differs because it will be classified as an “other” toy, and not a toy representing animals or non-human creatures. This classification is based on GRI 3 (c), since 9503.90 is last in numerical order, in the Harmonized Tariff Schedule of the United States (HTS), of the competing classifications. The samples will be returned, as requested.

The applicable subheading for Wrin No. 02392-003 (all 3 versions) and Wrin No. 02392-009 (green and red rat toy) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: OtherToys.” The rate of duty will be free.

The applicable subheading for the blue and yellow jet toy will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys;parts and accessories thereof: OtherOther 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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

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