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NY K87014

June 18, 2004
CLA-2-95:RR:NC:SP:225 K87014


TARIFF NO.: 9503.70.0000; 9503.90.0080; 9504.90.4000

Ms. Amy Schmerl
Wild Planet Toys, 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 June 3, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item number 54001, Krabby Patty Station, is a toy set comprised of a plastic toy fry grill with a removable fry basket, 4 plastic patties, plastic fries, plastic buns, plastic lettuce and tomato slices, a fake bottle of “secret sauce”, and a spatula. The station measures approximately 3-1/2 inches in height and 11 inches across (including fry basket), and has three knobs, including an on/off knob, on front. When batteries are inserted (three “AA” batteries not included) and the on/off knob is turned “on”, the grill and fryer make sizzling sounds, the burners “light up” and the fry basket makes crackling sounds. All of this is accompanied by the voice of SpongeBob Squarepants™ singing, talking and announcing when the food is cooked.

Item number 54000, Krabby Patty Cash Register, is a toy cash register with play money and a fake credit card. The cash register is made of plastic and measures approximately 2-1/2 inches in height and 6-1/2 inches in length. The cash register has an attached plastic microphone for orders and a cash drawer. Various sound effects are heard when the cash register buttons are pressed, along with 6 different phrases uttered by SpongeBob Squarepants.™ A credit card swipe on the side of the cash register provides additional sound effects and voices whenever the fake credit card is swiped.

Item number 11324, Explorer’s Positioning System, is a toy set that consists of 1 plastic light sensor, 1 plastic motion sensor and a plastic hand-held tracking unit. By placing the sensors in a backyard, a child four years of age and older can derive amusement by using the tracking device to detect movement up to 75 feet away.

Item number 11323, Explorer’s Gloves, consists of a pair of orange gadget gloves made of textile and used by a child four years of age and older. Additionally, one of the gloves has LED lights on the back of the glove for signaling. This glove has a compass and a pop-up magnifying glass while the back of the other glove has a watch, tweezers, and a utility cord. The gloves are intended to provide amusement for children role-playing as explorers in their backyard or neighborhood and using the gadgets on the gloves to examine objects along the way.

Item number 70083, Spy Lazer Game, is a game designed for children six years of age and older whereby the two participants wear wrist-mounted laser systems and try to hit each other’s laser unit. Each laser is fired by squeezing a fist and has fire and hit sound effects. The winner is the first participant to score five hits.

The applicable subheading for Item number 54001, Krabby Patty Station, item number 11324, Explorer’s Positioning System, and item number 11323, Explorer’s Gloves, 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 54000, Krabby Patty Cash Register, will be 9503.90.0080, 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 item number 70083, Spy Lazer Game, will be 9504.90.4000, HTS, which provides for “Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.” The rate of duty will be free.

Importation of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

We are unable to rule on item number 85003, Mini Room Mates. Please limit ruling requests to 5 items per request letter. Should you still wish a binding ruling on this product, resubmit the sample along with any other material that we have returned to you.

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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