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NY I87018

October 9, 2002

CLA-2-95:RR:NC:SP:225 I87018


TARIFF NO.: 9503.70.0000

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

RE: The tariff classification of Hide ‘n Squeak Eggs from China.

Dear Mr. Shapiro:

In your letter dated October 1, 2002, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, PP256596, Hide ‘n Squeak Eggs, is a toy set comprised of six egg-shaped plastic toys packaged inside an egg carton shaped plastic crate. The top of each plastic eggshell can be removed to reveal the figure of a baby chick in various pastel colors. The exterior of the removable top of the shell is decorated with a number from 1 to 6 as well as an expression to match the expression of the associated nesting chick. The base of each eggshell features a unique shape or pattern designed to match a corresponding pattern in one of the six basket egg crate sections. The toy is designed to develop a child’s cognitive and recognition abilities by matching the expression on the front of the eggshell with the expression on each chick. This is accomplished by placing the chicks in correct numerical sequence from numbers 1 through 6, and fitting a different shape on the bottom of each egg with the corresponding shape on the base of the basket. If the correct egg is placed on the appropriate basket so that the shape fits, the chick will emit random pre-programmed electronic sounds after the egg is pressed down. The child may also play or be entertained with the article by listening to the amusing sounds that the toy makes, irrespective of whether the child is learning anything new, once the eggs have been properly positioned by an adult. The toy will be imported and sold with three “LR44” batteries. Your sample is being returned upon your request.

The applicable subheading for PP 256596, Hide ‘n Squeak Eggs, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, 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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