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NY L84660

May 11, 2005

CLA-2-95:RR:NC:SP:225 L84660


TARIFF NO.: 9503.90.0080

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of toys from China.

Dear Mr. Williams:

In your letter dated April 22, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request:

Style number 20321, Easter Wobbling Egg – 4 Assorted, is an assortment of four plastic eggs that measure approximately 2-1/4” in height and 1-1/2” in diameter and have different colored patterns. When stood upright, the egg will wobble but not fall over. Each egg will be packaged on its own blister card, and is designed to provide frivolous amusement for a child six years of age and older.

Style number 20322, Easter Mini Spinning Eggs, consists of two colored plastic eggs that measure approximately 1-3/4” in height and 1-1/4” in diameter and two plastic looped sticks. Each egg has openings that allow a stick to be inserted and pulled out quickly, which causes the egg to spin on a flat surface. A child three years of age and older will derive frivolous amusement by watching the spinning egg. The eggs and sticks will be packaged together on a hanging blister card.

Although “Easter” is referenced in the names of these items, the items are clearly designed as toys for the amusement of children and not as articles to decorate the home for the Easter holiday. Their use will not be limited to the holiday but will extend beyond the holiday. Therefore, the items will be classified as toys and not festive articles.

The applicable subheading for style number 20321, Easter Wobbling Egg – 4 Assorted, and style number 20322, Easter Mini Spinning Eggs, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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.

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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