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NY I82503

May 30, 2002

CLA-2-95:RR:NC:SP:225 I82503


TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an Executive Toy Set from China.

Dear Ms. Aldinger:

In your letter dated May 9, 2002, you requested a tariff classification ruling.

The submitted sample, Item #929156, Executive Toy Set, consists of three toys, a Yo-Yo, a Slinky, and a Ball. The Yo-Yo is made of plastic and has a cotton string. The Ball is made of rubber and has a diamond like exterior. Both the Yo-Yo and Ball are transparent and contain electronics that blink when played with or bounced. The Slinky is made of coiled pink and gray metal. These products may be marketed to relieve stress, however, their principal use is viewed as toys for amusement purposes.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Item #929156, Executive Toy Set, is not considered to be a set for tariff classification purposes since the components do not consist of at least two 2 different articles which are, prima facie, classifiable in different headings. Therefore, the components will be classified individually.

The applicable subheading for the Yo-Yo, Slinky, and Ball of Item #929156, Executive Toy Set, 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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