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NY I81371

May 10, 2002

CLA-2-95:RR:NC:SP:225 I81371


TARIFF NO.: 9503.90.0080

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of a Spy Viewer Toy and a Spy Signal Device Toy from China.

Dear Mr. Tomenga:

In your letter dated May 1, 2002, on behalf of Creata Promotion USA, Inc., you requested a tariff classification ruling.

You submitted the following samples:

Wrin #07743-012, Spy Viewer Toy, consists of a plastic toy viewer shaped like a gray frog’s head with bulging, green translucent eyes that measures approximately 4 inches in height and 4 inches in diameter. The eyes can be swiveled sideways to uncover clear binocular-like lenses. A small retractable plastic-film mirror is located on the side of the frog’s head, allowing a child to see what is behind him. The viewer lacks a focusing knob or a magnification mark and is a toy designed for the amusement of children.

Wrin #07743-003, Spy Signal Device Toy, consists of a plastic signaling toy shaped like a beetle that measures approximately 1 inch in height and 5 inches in diameter. On the top of the beetle’s shell is a green button that activates red or green LED signaling lights that are emitted through the beetle’s eyes. The eyes also contain retractable finger clips that permit a child to fasten them to their fingers and aim and wiggle the lights when they are activated. A gray rubber strap is attached to the device, allowing children to wear the item fastened to their wrist, clothing, or a school bag. The item is a toy designed for the amusement of children.

The applicable subheading for Wrin #07743-012, Spy Viewer Toy, and Wrin #07743-003, Spy Signal Device 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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