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NY I82739

June 14, 2002

CLA-2-95:RR:NC:2:224 I82739


TARIFF NO.: 9503.49.0000

Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Dora the Explorer bubbles, item 55205-0, from China.

Dear Mr. Shapiro:

In your letter dated May 31, 2002, you requested a tariff classification ruling, on behalf of Tara Toy Corporation, your client.

You are requesting the tariff classification on a product that is identified as item # 55205-0, Dora the Explorer bubbles. The merchandise consists of bubble solution in a toy container for children two and over. The plastic container is shaped in the form of the Dora the Explorer “Backpack” character. The container also incorporates the Backpack companion character named “Map”. The depiction of the Backpack character is complete with eyes, ears, mouth, eyebrows and hat, while the Map character is also depicted with full facial features. Because of its shape and design the container exhibits independent toy features. A plastic wand is attached to the screw top of the toy. The plastic container and bubble solution will be imported and sold in a package of four. The product will be classified in Chapter 95 of the HTSUSA as toys representing non-human creatures. The sample will be returned, as requested.

The applicable subheading for the Dora the Explorer bubbles, item number 55205-0, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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