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NY H86940

January 24, 2002

CLA-2-95:RR:NC:SP:225 H86940


TARIFF NO.: 9503.90.0080

Ms. Kerri L. Brode
MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a Paint Skip Activity Toy from China.

Dear Ms. Brode:

In your letter dated January 9, 2002, on behalf of ABC Int’l Traders, Inc., you requested a tariff classification ruling.

The sample that you submitted, Item #251248, Paint Skip Activity Toy, consists of four bottles of paint, a plastic ball with paper, and a plastic rod that connects the plastic ball to a child’s ankle. The plastic ball is filled with paint, and as the child hops, jumps or skips, the plastic rod will rotate around the ankle, spinning the attached ball around the child. As the ball comes around the opposite foot, the child will jump over the ball and connecting rod. As the ball rotates, centrifugal force causes the paint to squirt on the paper, creating a work of art. The item is designed for the amusement of children six years of age and older, and can be used without the paint.

The applicable subheading for Item #251248, Paint Skip Activity Toy, will be 9503.90.0080, 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: Other. 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 Wong at 646-733-3026.


Robert B. Swierupski

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