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NY I83864

July 16, 2002

CLA-2-39:RR:NC:SP:222 I83864


TARIFF NO.: 3926.40.0000; 9503.90.0080

Ms. Amy Vaughn
C.H. Robinson International, Inc.
1740-A Phoenix Parkway
College Park, Georgia 30349-5421

RE: The tariff classification of “stress relief toys” from China.

Dear Ms. Vaughn:

In your letter dated June 26, 2002, on behalf of Gold Bond Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The stress relief toys are composed of polyurethane foam. They are available in various shapes. The samples include the following shapes: a round ball, a football, an apple, a star and a computer. These items are soft and can be squeezed to relieve stress. They are also decorative. As you requested, the samples are being returned.

The applicable subheading for the stress relief toys in the shape of the computer, apple and star will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the stress relief toys in the shape of a round ball and a football will be 9503.90.0080, 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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