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NY I84385

July 31, 2002

CLA-2-95:RR:NC:SP:225 I84385


TARIFF NO.: 9503.80.0000

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

RE: The tariff classification of a Microwave with Accessories from China.

Dear Ms. Aldinger:

In your letter dated July 23, 2002, you requested a tariff classification ruling.

The submitted sample, Item #999168, Microwave with Accessories, consists of a toy plastic microwave that measures approximately 6-1/2 inches in height x 5 inches in width x 9-1/2 inches in length and simulates the actions of a real microwave. The microwave has a LCD countdown timer, entrée buttons, a rotating plastic plate for “cooking” food, and a light that illuminates the interior when food’s cooking. The microwave is packaged with 8 plastic food items (hamburger, beef patty, hot dog, chicken leg, peas, corn, pepper, and cabbage). The microwave in powered by 3 “AA” batteries that are included. The item is designed for the amusement of children pretending to cook food.

The applicable subheading for Item #999168, Microwave with Accessories, will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys and models, incorporating a motor, 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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