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NY L85650

June 22, 2005

CLA-2-95:RR:NC:SP:225 L85650


TARIFF NO.: 9503.90.0080; 9503.60.2000

Mr. Billy Gwin
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a Chatterbox Activity Set from China.

Dear Mr. Gwin:

In your letter dated June 8, 2005, you requested a tariff classification ruling.

You submitted a sample of a Chatterbox Activity Set identified as item number 905347, which is being returned upon your request. The item consists of a battery powered plastic toy telephone and 30 puzzle pairs packaged together in a cardboard box with a window display. The phone has a language selector (English or Spanish), a three game activity selector, and a button for playing 4 melodies. The puzzle pairs are comprised of rectangular cardboard cards that have a number on one half of the puzzle and the corresponding number of objects on the other half of the puzzle card. For example, a child will try to complete a puzzle card by matching the #4 with the images of 4 cars.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The Chatterbox Activity Set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Talking on a toy telephone and successfully completing a disconnected puzzle are separate activities. Therefore, the contents must be classified in their own respective tariff numbers.

The applicable subheading for the toy phone of the Chatterbox Activity Set 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 the puzzle pairs of the Chatterbox Activity Set will be 9503.60.2000, HTS, which provides for “Puzzles and parts and accessories thereof: 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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