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NY H89294

March 18, 2002

CLA-2-95:RR:NC:SP:225 H89294


TARIFF NO.: 9503.70.0000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a Nickelodeon Nick-Tivities™ 3-D Shrink-A-Toon from China.

Dear Ms. Kittel:

In your letter dated March 5, 2002, on behalf of your client, Target Stores, you requested a tariff classification ruling.

The submitted sample, Item #38047, Nickelodeon Nick-Tivities™ 3-D Shrink-A-Toon, is a toy craft kit designed for the amusement of children twelve years and older. The kit contains six plastic sheets printed with cartoon characters, eight colored pencils, plastic cording and three hooks on suction cups. Each sheet has characters from one of the Nickelodeon channel television shows. It is intended that children first color the characters on plastic sheets that are perforated so the pre-cut characters can be easily punched out. The characters are then assembled together to make a 3-D Shrink-A-Toon by inserting their numbered tabs into corresponding numbered slots on plastic sheets. After coloring and assembling, the characters are placed colored side up on a sheet of aluminum foil and a clean cookie sheet and baked in a toaster oven preheated to 300 degrees. The characters will flatten and shrink during this baking, and should be allowed to cool for 10-20 minutes after removal from the oven. The Shrink-A-Toons can be hung from plastic cording tied to hooks that have suction cups.

The applicable subheading for Item #38047, Nickelodeon Nick-Tivities™ 3-D Shrink-A-Toon, 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.

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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