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NY K87750

July 19, 2004
CLA-2-95:RR:NC:SP:225 K87750


TARIFF NO.: 9503.70.0000; 9504.90.9080

Ms. Amy Schmerl
Wild PlanetToys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of toys and a game from China.

Dear Ms. Schmerl:

In your letter dated July 2, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item number 54002, Sea Talkies, consists of a pair of toy walkie-talkies that allow children 4 years of age and older to communicate over limited distances. Each walkie-talkie is made of blue plastic and resembles an opened clamshell that measures approximately 5-3/4 inches in height and 3 inches in width. The top half of the open clamshell has a yellow plastic antenna that measures approximately 5 inches in length, a red plastic star-shaped button that is held down when a person talks, and a picture of “Patrick” a character from the SpongeBob Squarepants cartoon. Whenever the talk button is pressed to speak, underwater bubbles will be heard along with their voice. The bottom half of the clamshell has an on/off button, and a starfish-shaped microphone speaker. The set is packaged on a hanging blister card and each walkie-talkie is powered by a 9 volt battery that is not included.

Item number 70094, Spy Communicators, consists of a pair of toy headset walkie-talkies that resemble wraparound sunglasses with an attached microphone and an antenna, which permits hands-free two-way communication. The accompanying advertising suggests that the product is intended for the amusement of children aged 6 years and older role-playing as spies on secret missions. The set is packaged in a cardboard box with a window display.

Item number 70079, Spy Safe Cracker, is a composite good consisting of a plastic safe and three interactive rudimentary games (“Maze Challenge”, “Code Breaker” and “Sonic Match”), with the essential character imparted by the games. The safe measures approximately 7-1/4 inches in height x 3 inches in width x 8-1/2 inches in length, with a maze stylus and maze game on top, a keypad in front to play the “Code Breaker” game, and a sonic dial to play the “Sonic Match” game. The safe is packaged in a cardboard box with an instruction sheet, and is powered by four “AA” batteries that are not included. The three safe-cracking games are designed for children six years of age and older.

The applicable subheading for item number 54002, Sea Talkies, and item number 70094, Spy Communicators, 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 number 70079, Spy Safe Cracker, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games...parts and accessories thereof: Other: Other...Other.” The rate of duty will be free.

We are unable to rule on item number 11325, Trail Light, item number 54003, Bikini Bottom Binocs, and item number 70081, Spy Watch. Please limit your ruling request to a maximum of 5 items of the same class or kind. Since these three items are not considered toys, and are not of the same class or kind, if you decide to resubmit your request for a binding ruling on these items, please submit a separate letter for each item.

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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