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NY L84662

May 11, 2005

CLA-2-95:RR:NC:SP:225 L84662


TARIFF NO.: 9503.90.0080; 9503.70.0000

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 20094, Light Up Yo Yo Ball, is a yellow clear plastic sphere that measures approximately 2” in diameter with an attached string. When a finger is inserted into a loop at the end of the string and the sphere flipped downward, a non-replaceable battery inside the sphere flashes red. The item is designed to provide frivolous amusement, and will be packaged on a hanging blister card.

Style number 20096, Easter Basketball Play Set, is an indoor/outdoor toy basketball set game that consists of an orange soft rubber ball and a small-sized plastic blue basketball rim (7-1/2” in diameter) with a red, white and blue net. The rim has two suction cups for adhering to a wall. The set is packaged in a polybag with a cardboard header that indicates that it is intended for a child three years of age and older. This game is distinguishable from competitive games and sports equipment of tariff headings 9405 and 9506 due to its size, construction, and limited skill level demands. In addition, although there is a reference to “Easter” in the item’s name, there is nothing about the item that ties it exclusively to the Easter holiday. Therefore, the item will be classified as a toy of tariff heading 9503.

Style number 50116, Floppy Flyer, is a pink polyester disk that is for use as an entertaining throw or toss toy. The disk measures approximately 7” in diameter and is decorated with a screen-printed heart with wings in its center. The disk has a wire sewn around its outer edge to provide shape, and is intended for a child three years of age and older.

The applicable subheading for style number 20094, Light Up Yo Yo Ball, and style number 50116, Floppy Flyer, 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.

The applicable subheading for style number 20096, Easter Basketball Play Set, 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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