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NY I85220

August 23, 2002

CLA-2-95:RR:NC:2:224 I85220


TARIFF NO.: 9503.49.0000

Michael E. Roll
KMZ Rosenman
2029 Century Park East
Suite 2600
Los Angeles, CA 90067-3012

RE: The tariff classification of a “Naknak” toy and its case from China.

Dear Mr. Roll:

In your letter dated August 9, 2002, you requested a tariff classification ruling, on behalf of The Marketing Store Worldwide, your client.

You are requesting the tariff classification on an item that is described as a “Naknak” plastic toy and its fitted plastic case. The “Naknak” is a plastic toy that is shaped to resemble a robot-like creature. The toy is packaged and sold in its own form-fitting case that may be used for storage of the toy, but also contributes to the play value of the toy robot figure. You have not requested the return of your sample.

The toy robot figure and its specially shaped case will be classified in 9503.49.0000 because the two pieces together comprise a GRI 3 (b) set with the essential character being imparted to the set by the robot-like “Naknak” toy. Therefore, the set will be classified in Chapter 95 of the HTSUSA as other toys representing non-human creatures.

The applicable subheading for the “Naknak” toy and its case 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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