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NY L84667

May 11, 2005

CLA-2-95:RR:NC:SP:225 L84667


TARIFF NO.: 9503.90.0080

Mr. Martin J. Sveum
FedEx Trade Networks
Transport & Brokerage, Inc.
#8 14th Street, P.O. Box 1738
Blaine, WA 98231-1738

RE: The tariff classification of an “EyeSpyBag” from Canada.

Dear Mr. Sveum:

In your letter dated May 3, 2005, on behalf of Eye Spy Toy Ltd. of Cardston, Alberta, Canada, you requested a tariff classification ruling.

You submitted a sample of an “EyeSpyBag” (no item number), which is a red, blue orange, and purple square soft fleece bag that measures approximately eight inches on all sides. In the center of the bag is a clear vinyl diamond-shaped “window” that measures approximately 5-1/2” from point to point. This “window” allows viewing of 50 miniature toys (people, animals, vehicles, musical instruments, balls, assorted geometric shapes, etc.) that are hidden among filler made of plastic resin pellets. Accompanying literature suggests that the bag is an educational toy by which a child will derive amusement by finding and identifying the hidden objects. However, a child will also be amused by the bright colors and manipulating the bag in their hands whether any actual learning takes place.

The applicable subheading for the “EyeSpyBag” 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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