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NY J88760

September 17, 2003

CLA-2-95:RR:NC:SP:225 J88760


TARIFF NO.: 9503.90.0080; 9506.99.6080

Ms. Clara Valls
Feber International S.A.
Pol. Ind. Derramador
C/Albacete, s/n.Apdo.20
(03440) IBI (Alicante)

RE: The tariff classification of a “Super 4 in Line” and a “Woodland Cottage” from China.

Dear Ms. Valls:

In your letter dated September 9, 2003, you requested a tariff classification ruling.

You submitted photographs of a “Super 4 in Line” identified as item number 040021 and a “Woodland Cottage” identified as item number 030039. The “Super 4 in Line” is a smaller scale version of the “Mega 4 in Line” an outdoor game that consists of a vertical standing plastic board and plastic colored disks. The board incorporates a series of holes that accommodate the disks. A game is played by taking turns placing the disks in the holes to obtain a winning arrangement. The “Woodland Cottage” is a plastic house that resembles a wooden cabin and is designed to provide an outdoor play environment for children. The cottage has sliding benches to seat four children, a window that opens up, and a doorbell that either “meows” or “barks” when pressed.

Although you suggest classification of the “Super 4 in Line” under 9503.90.0080 of the Harmonized Tariff Schedule (HTS), this item is merely a scaled down version of the “Mega 4 in Line” previously ruled upon in NY G83355, dated November 13, 2000, and classified as an outdoor game under 9506.99.6080, HTS.

The applicable subheading for the “Woodland Cottage” identified as item number 030039 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for the “Super 4 in Line” identified as item number 040021 will be 9506.99.6080, HTS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor gamesparts and accessories thereof: OtherOther.” The rate of duty will be 4 percent ad valorem.

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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