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NY J82767

March 27, 2003

CLA-2-95:RR:NC:SP:225 J82767


TARIFF NO.: 9503.70.0000; 9503.90.0080

Ms. Kimberly Fisher
Wild Planet Toys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of toys from China.

Dear Ms. Fisher:

In your letter dated March 20, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #3122, Jet Streamers,™ consists of two pump-action water toys packaged together on a hanging blister card that are intended to provide frivolous amusement in a swimming pool. Each oblong article is made of rubber and measures approximately 2 inches in height x 1-3/4 inches in width x 9 inches in length, with a water intake opening at one end and an opening for squirting at the other end. To operate, the user places the water intake into the water and squeezes the middle of the toy. Water flows into the intake and fills up the interior of the toy. Once filled, the user squeezes the middle of the toy again, which causes water to be expelled (“blasted”) up to 25 feet away.

Item #70051, XP-5 Spy Wallet,™ is a “5-in-1” wallet consisting of a black wallet with micro-thin “tools” that snap into the wallet, concealing the articles until they can be detached to carry out “spy missions.” These tools include a plastic coin holder, a rectangular-shaped plastic limited use flashlight, a mini recording device, a rectangular-shaped plastic piece with a flip-up telescope lens on one end and a flip-up magnifying lens on its other end. The wallet itself is fully functional and capable of bill and card storage. All of the components work together to allow a child six years of age and older to transform from a civilian into a spy and role-play as a secret agent.

Item #82015, Secret Agent Glasses,™ consists of a pair of plastic frames with LED lights on its side and two sets of changeable lenses (green and yellow) for “day and night vision.” By day, the glasses are ordinary sunglasses with green lenses. However, by night, when the user goes on “secret agent” missions the green lenses can be replaced by the yellow lenses and by activating the LED lights, the user can “see in the dark.” A small rear-view mirror can be attached to the lens for keeping track of activities behind the user. Both the glasses and the rear-view mirror can be stored in an accompanying plastic case. The item is intended as a toy to provide frivolous amusement for a child six years of age and older.

Item #70056, Spy Nightspyer™ Mini-Scope, consists of a 2-1/2 inch toy mini scope with a binocular-like front that contains a fixed lens and a red light. The fixed lens allows the user to see up to 25 feet, and the green light (activated by pressing a blue button emits a focused red beam of light for night viewing. The item is designed to provide frivolous amusement for a child five years of age and older as they try to “catch a spy in the act” or “scope out night time activities.”

Item #1000, Waterball™ SL 175, is a hand-held plastic toy gun that measures approximately 6-1/2 inches in height x 2 inches in width x 14 inches in length and, when filled with water, forms the water into water balls that are then fired from the gun. When the side water reservoir is completely filled, the gun can form 175 water balls and fire them 40 per minute. The item is designed to provide frivolous amusement for a child six years of age and older.

The applicable subheading for Item #70051, XP-5 Spy Wallet,™ 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.

The applicable subheading for Item #3122, Jet Streamers,™ Item #82015, Secret Agent Glasses,™ Item #70056, Spy Nightspyer™ Mini-Scope, and Item #1000, Waterball™ SL 175, 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.”

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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