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NY K86201





May 21, 2004
CLA-2-95:RR:NC:SP:225 K86201

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a pottery wheel from China.

Dear Mr. Maher:

In your letter dated May 11, 2004, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of style number 3376, Pottery Wheel, which is being returned upon your request. The item consists of 1 pottery wheel, 3 modeling tools, 1 sponge, 8 paints, 21 lbs. of clay, and 1 paintbrush. The pottery wheel is made of plastic and measures approximately 5-1/4 inches in diameter and sits inside a purple plastic basin that measures approximately 3 inches in height x 9-1/2 inches in width x 1-1/4 inches in depth. The top of the basin has five holes for holding the modeling tools, the paintbrush and a vial of paint. The basin is supported by three plastic feet and has a compartment on its underside for holding 4 “C” batteries that power the spinning pottery wheel. By following the illustrated directions on the back of the cardboard box packaging, a child 8 years of age and older can derive amusement while creating rudimentary pottery works such as vases, pots, or a simple animal (a bear) or a reptile (a turtle).

The applicable subheading for style number 3376, Pottery Wheel, 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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