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NY G83355

November 13, 2000

CLA-2-95:RR:NC:SP:225 G83355


TARIFF NO.: 9503.90.0045; 9506.99.6080; 9403.70.8010

Pablo Gomez
Feber International S.A.
Pol. Ind. Derramador
C/Albacete, s/n
Apdo. 20 (03440)
IBI (Alicante) SPAIN

RE: The tariff classification of children’s toys, an outdoor game and furniture from Spain

Dear Mr. Gomez:

In your letter dated September 16, 2000, received in this office on October 16, 2000, you requested a tariff classification ruling.

You selected five items from your catalog for our review. The first item, SKU #970120 (page 13 of catalog), called “Febergus,” consists of a series of arch shaped structures which connect together to form a tunnel through which a child can crawl. The completed unit is intended to resemble a centipede with plastic “feet” jutting out from the sides. The arch shaped pieces are made of rigid plastic and contain numerous holes to provide light inside the tunnel. The assembled structure is designed for outdoor use where the ground serves as the floor to the unit.

The second article is called the “Phanty Pic-N-Rock,” SKU #970045 (page 15 of catalog), the article is a children’s picnic table made of rigid plastic. When the table is turned upside down it has a secondary use as a child’s rocker.

The third item, is referred to as “Mega 4 In Line” SKU #980075 (page 21 of catalog). The product is an outdoor game that consists of a vertical standing plastic board and plastic colored disks. The board incorporates a series of holes that accommodate the disks. A game is played by taking turns placing the disks in the holes to obtain a winning arrangement.

The “Febercopter Rescue” (page 32 of catalog), SKU #990210, is a toy that resembles a helicopter where the child sits in the driver’s seat and pretends to operate the aircraft. The item is made of plastic and has a rotating propeller that is manually operated. The underbody of the helicopter contains an adjustable spring system that connects the vehicle to a stabilizing platform. This construction allows the child to bounce while pretending to fly the vehicle. Another feature of the product is a simulated foot pedal that, when pressed, generates take-off and flying sounds.

The last article is a “See-Saw With Activities,” SKU #001312 (page 33 of catalog). This item is made of molded plastic and resembles a traditional style seesaw where a child sits at either end of a plank and alternately forces one child high into the air while the other one sits near the ground. This seesaw is designed for outdoor play and incorporates sliding crocodile seats and ducklings that bob up and down.

The applicable subheading for the “Febergus”- SKU #970120, “Febercopter Rescue” - SKU #990210 and “See-Saw With Activities,” SKU #001312, 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 “Mega 4 In Line” SKU #980075, will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor gamesOtherOther.” The rate of duty will be 4 percent ad valorem.

The applicable subheading for the “Phanty Pic-N-Rock,” SKU #970045, will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, household. 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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