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NY J87178

August 26, 2003

CLA-2-95:RR:NC:2:224 J87178


TARIFF NO.: 9503.49.0000

Ms. Christina M. Brown
Basic Fun Inc
P.O. Box 1145
Southampton, PA 18966

RE: The tariff classification of 3 plastic toys from China

Dear Ms. Brown:

In your letter dated August 18, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as toys, available in 3 styles. The styles are as follows: SpongeBob, Transformers and Teenage Mutant Ninja Turtles. Each toy has a metal hook that enables the user to attach the item to a backpack, belt loop, etc. The toy portion of each article incorporates a flashlight feature that provides minimal light but enhances the play value of the item. The proper classification will be in Chapter 95 of the HTS as other toys representing non-human creatures. You have not requested the return of your samples.

The applicable subheading for the 3 toys (SpongeBob, Transformers and Teenage Mutant Ninja Turtles) 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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