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NY L81979

February 16, 2005

CLA-2-95:RR:NC:SP:225 L81979


TARIFF NO.: 9503.70.0000

Mr. John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road, Suite 160
Eagan, MN 55121

RE: The tariff classification of a Take & Make Food To Go and a “Photo Wallet” from China.

Dear Mr. Mattson:

In your letter dated January 19, 2005, on behalf of your client, Manhattan Toy, you requested a tariff classification ruling.

You submitted the following samples:

Item number 203000, Take & Make Food To Go, is a toy set that consists of a yellow, orange and red textile bag that measures approximately 7” in height x 6-1/2” in width x 3” deep, with a flap secured via a hook and loop closure. On the outside of the bag are the words “Take & Make Fun Food To Go!” Inside the bag is fake fabric toy food including a hamburger patty, two hamburger buns, lettuce, a tomato, a pickle, a Swiss cheese slice, a bag of fries, and a hot dog on a bun with laces for securing the bun. All the articles work together for a child role-playing as a food service worker.

Item number 203330, “Photo Wallet”, is a bi-fold blue, yellow and red 100% woven toy nylon wallet that measures approximately 7” in height x 3-1/2” across when folded and 9-3/4” across when opened, and is secured via a hook and loop closure. When opened the left side has plastic sheets for the insertion of photos. On the right side are pockets that contain a fake driver’s license and a fake credit card. Both articles have their right corner stitched to the wallet, so they can be displayed but not removed from the pocket. The top of the wallet has a pocket that contains a fake 7-1/2” bill that depicts a child and the words “Big Money.” Like the license and the credit card, the bill is also stitched to the pocket. Accompanying literature indicates that this wallet is a toy targeted for a toddler by providing visual stimulation (the allure of brightly colored objects) while encouraging the development of manipulative skills when the infant inserts and removes articles from the wallet. Additionally, this toy set provides role-play amusement for the infant carrying out the adult activities of using a wallet, driver’s license, credit card and money.

Your samples are being returned as requested.

The applicable subheading for item number 203000, Take & Make Food To Go, and item number 203330, “Photo Wallet”, 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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