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NY L85804

June 27, 2005

CLA-2-95:RR:NC:SP:225 L85804


TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of Magnetic Lunachics Luna Sweets from China.

Dear Mr. Maher:

In your letter dated June 21, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of Magnetic Lunachics Luna Sweets identified as style number 28004, which is being returned upon your request.

Magnetic Lunachics Luna Sweets is a toy set that consists of cardboard cloud walls, a cardboard floor, a magnetic doll with stand, magnetic clothes and accessories, magnetic cakes, cookies and ice cream sundaes packaged together inside an illustrated cardboard box with a window display. The walls and floor are coated so that the magnetized doll and objects will adhere to them, allowing a child to decorate and redecorate their magnetic sweet shop. The toy set contains 45 magnetic pieces and is designed to provide amusement for a child 4 years of age and older.

The applicable subheading for Magnetic Lunachics Luna Sweets identified as style number 28004 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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