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NY I87966

November 5, 2002

CLA-2-95:RR:NC:SP:225 I87966


TARIFF NO.: 9503.80.0000; 9503.90.0080

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of a “Dark Blue Convertible Sport Car” and a “Hand-held ‘Speech Converting’ Device” from China.

Dear Mr. Tomenga:

In your letter dated October 29, 2002, on behalf of Creata Promotion USA, Inc., you requested a tariff classification ruling.

You submitted the following samples:

Wrin #08089-000, “Dark Blue Convertible Sport Car”, is a motorized toy convertible sports car that has its body and two seat interior colored blue, the chassis and bumpers colored gray, and the wheels colored black. Attached to the back of the car is a clear plastic piece resembling a jet engine. The rear wheels are connected to a motorized mechanism inside the car. When the motor is turned on, via an on/off switch located on the bottom of the car, the vehicle rolls forward.

Wrin #08089-009, “Hand-held ‘Speech Converting’ Device”, is a plastic rectangular shaped toy resembling a walkie-talkie that is colored green in the front and blue in the back. The front of the toy features a built-in speaker/microphone that is decorated with a G-shaped silver logo. The back of the toy has raised dots and lines depicting a printed circuit board. A red antenna made from soft translucent plastic is located on top of the toy. When a child utters words or sounds into the speaker, and simultaneously holds down a pink switch located below the antenna, the toy “converts” the speech into a canine “language” by playing a pre-recorded barking sound.

The applicable subheading for Wrin #08089-000, “Dark Blue Convertible Sport Car”, 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.

The applicable subheading for Wrin #08089-009, “Hand-held ‘Speech Converting’ Device”, 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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