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NY L80207

October 20, 2004
CLA-2-95:RR:NC:SP:225 L80207


TARIFF NO.: 9503.70.0000

Ms. Alison Cameron
Spin Master Ltd.
450 Front Street West
Toronto, ON
M5V 1B6

RE: The tariff classification of a “Black Belts Karate Studio” from China.

Dear Ms. Cameron:

In your letter dated October 18, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Black Belts Karate Studio” identified as item number 51004. The toy set consists of a plastic inflatable heavy bag, a plastic inflatable karate mat and a 30 minute step-by-step DVD that are packaged together in an illustrated cardboard box. The heavy bag measures approximately 36” in height when fully inflated and is designed to receive kicks and punches from a child. The heavy bag is weighted at the bottom, so that when the bag is knocked down, it pops back up. The karate mat is decorated with foot imprints, which allows a child to properly position their feet while mimicking the punches and kicks demonstrated on the DVD. All the articles work together for a child 3-8 years of age role-playing as a martial artist.

The applicable subheading for a “Black Belts Karate Studio” identified as item number 51004 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.

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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