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NY I80524

April 18, 2002

CLA-2-95:RR:NC:SP:225 I80524


TARIFF NO.: 9503.70.0000

Ms. Jean Hillan
Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of “Who’s in the Middle?” and “Doggy Duds” Tall Soft Shapes™ from China.

Dear Ms. Hillan:

In your letter dated April 10, 2002, you requested a tariff classification ruling.

The submitted samples, ISBN 1-58476-152-0, “Who’s in the Middle?” and ISBN 1-58476-153-9,“Doggy Duds” Tall Soft Shapes,™ are double-sided, interchangeable pop-out foam puzzle pieces inside two four page foam books intended for children aged 1-4 years old to use in the bathtub. In “Who’s in the Middle?” twelve animals travel by rocket and submarine as the child practices positioning and re-positioning them from top to bottom and from left to right. In “Doggy Duds” the child dresses a dog with various articles of clothing. These items are educational toys designed to reinforce a child’s motor and matching skills, and to help develop problem-solving abilities. Your samples are being returned upon your request.

The applicable subheading for ISBN 1-58476-152-0, “Who’s in the Middle?” and ISBN 1-58476-153-9,“Doggy Duds” Tall Soft Shapes,™ 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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