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NY R01090

December 13, 2004

CLA-2-95:RR:NC:SP:225 R01090


TARIFF NO.: 9503.30.0000; 9503.70.0000

Ms. Wanda Habrial
Binney & Smith, Inc.
1100 Church Lane
Easton, PA 18043

RE: The tariff classification of constructional toys and a dress-up set from China.

Dear Ms. Habrial:

In your letter dated November 19, 2004, you requested a tariff classification ruling.

You submitted photographs of the following items:

Item number 03-4502-0-000, Pom Pals “Dogs”, and item number 03-4500-0-000, Pom Pals “Zany”, are two retail packaged construction toy set. The first, Pom Pals “Dogs” construction set, consists of tiny polyvinyl chloride dog face inserts, body parts, various assorted furry tails and ears, and foam collars. The second, Pom Pals “Zany” construction set, consists of tiny polyvinyl chloride animal face inserts, body parts (eyes, hands, feet, etc.), nylon and plush tails, and ethylene vinyl acetate flower collars. Using the components in the sets a child can derive amusement by constructing their own cuddly pets and creatures for play activity.

Item number 03-4008-0-000, Hairageous, consists of a toy dress-up set that consists of 3 bundles of colored hair extensions with clip that permits them to be attached to a child’s hair, 1 cold water container, 1 plastic charm bracelet with 2 charms, stencils, and 1 instruction sheet. Placing the hair extensions and the plastic charms into water changes their colors, which allows a child to mix and match them as they role-play as a fancy lady going out for a night on the town.

The applicable subheading for item number 03-4502-0-000, Pom Pals “Dogs”, and item number 03-4500-0-000, Pom Pals “Zany”, will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other construction sets and constructional toys, and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for Item number 03-4008-0-000, Hairageous, will be 9503.70.0000, 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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