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NY L81579

December 29, 2004

CLA-2-95:RR:NC:SP:225 L81579


TARIFF NO.: 9503.90.0080; 9503.80.0000; 9503.70.0000

Ms. Joyce K. Martins
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of toys from China.

Dear Ms. Martins:

In your letter dated December 21, 2004, you requested a tariff classification ruling.

You submitted samples of a Jungle Phone identified as item number 03075, a Shakin’ Helicopter identified as item number 82159, a Shakin’ Safari identified as item number 82160 and Stacking Activity Cups identified as item number 82161. The items are all toys designed to provide visual, aural, and tactile stimulation to toddlers, and are packaged in illustrated cardboard boxes.

The Jungle Phone is a 6” plastic toy phone with a detachable lion-shaped receiver. The toy phone is decorated with an elephant holding a red phone and four square-shaped buttons numbered 1-4. Button #1 is red colored with a blue elephant. Button #2 is orange with a red monkey. Button # 3 is yellow with a green parrot. Button #4 is blue with an orange lion. To operate, one sets the selector switch to either English or Spanish and presses one of the 4 buttons. This action results in the number or color of the button being called out in a pre-recorded message in the pre-selected language, followed by the phone ringing. Simultaneously, the button flashes and the sound of the animal depicted on the button is heard. Then a song plays while all four buttons blink in sync to the music. The item is powered by two “AA” batteries, which are included.

The Shakin’ Helicopter is a plastic toy helicopter that measures approximately 6” in height x 2-1/4” in width x 7” in length. To operate, one presses down on the pilot’s head which initiates a chain reaction sequence of the helicopter rolling forward on its wheels, the rotor spinning, the pilot shaking, sound and light effects, and finally a song playing. The helicopter is powered by three “AA” batteries, which are included.

The Shakin’ Safari is a plastic toy range rover vehicle that measures approximately 5” in height x 3” in width x 7” in length. To operate, one presses down on the driver’s head which causes ignition noises and the vehicle to roll forward while initiating a chain reaction sequence of sound effects, such as jungle drum beats, trumpeting elephants, roaring lions and screeching monkeys. The vehicle is powered by three “AA” batteries, which are included.

The Stacking Activity Cups is a toy set that consists of four plastic toy cups of assorted sizes and colors that are stacked vertically. Pressing a large star on the bottom cup activates electronics, which causes the large star to blink in sync with a song that is played. Up to six different songs can be played by pressing the star. While the song is playing, plastic and square shapes pop up through the cup. The other cups have beads and/or rings that move and make sounds when the child moves the cups. The cups can be re-stacked over and over by the child or played with individually. The electronics are powered by three button cell (AG13) batteries, which are included.

Your samples are being returned upon your request.

The applicable subheading for item number 03075, Jungle Phone, 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 82159, Shakin’ Helicopter, and item number 82160, Shakin’ Safari, will be 9503.80.0000, HTS, which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be Free.

The applicable subheading for item number 82161, Stacking Activity Cups, 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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