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NY I88816

December 4, 2002

CLA-2-95:RR:NC:SP:225 I88816


TARIFF NO.: 3926.40.0000; 9503.70.0000

Ms. Janina Pichardo
O’Neill & Whitaker, Inc.
144-35 157th Street
Jamaica, NY 11434

RE: The tariff classification of an assortment of Lock Covers and a Spy Master™ Code Kit from China.

Dear Ms. Pichardo:

In your letter dated November 22, 2002, on behalf of your client, Natural Science Industries Ltd., you requested a tariff classification ruling.

You submitted the following samples:

Lock Covers are an assortment of various colored decorative plastic lock covers (Item #32320, heart-shaped with a mirror on back; Item #32321, flower-shaped and scented; Item #32322, a yellow “smiley face”; Item #32324, a black ball-shaped “Magic 8 Ball”; and Item #32325, a pink round “Date Ball” that are designed to fit over a standard size combination lock and give the lock a “hot” appearance. Although advertising associated with Item #32324, Magic 8 Ball and Item #32325, a pink round Date Ball, suggests that they can be used to “answer questions” by shaking them and waiting for an answer to appear at the bottom of each article, it is clear that the practicality of doing such when the lock cover is actually snapped shut on a lock, is minimal. The principal use of these lock covers are as eye-catching decorative coverings and they shall be classified as such.

Item #7092, Spy Master™ Code Kit, is a toy set consisting of four different code “systems” (packaged with illustrated instructions) that allows children ages 7 years and older to send and receive secret messages. The “combination cypher” utilizes stencils to create numerical codes. The “code watch” has the letters of the alphabet around its face instead of numbers to translate secret messages. The “scytale staff” is a scroll-like plastic device for unraveling secret messages. The “enigma code” contains cardboard number and letter cutouts to create secret messages.

The applicable subheading for the Lock Covers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.” The rate of duty will be 5.3%.

The applicable subheading for Item #7092, Spy Master™ Code Kit, will be 9503.70.0000, 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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