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NY L86385

August 3, 2005

CLA-2-95:RR:NC:2:224 L86385


TARIFF NO.: 9503.49.0000; 9503.60.2000

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 199
Williston, VT 05495

RE: The tariff classification of a Counting Caterpillar toy and a Wooden Fruit Puzzle from China

Dear Ms. Marcoux:

In your letter dated July 19, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on two items that are described as follows: a Counting Caterpillar, item #51510 and a “Fruit” Wooden Puzzle, item #51520. The Counting Caterpillar is constructed of wood and it is a toy representing an animal. Although the toy (Counting Caterpillar) will be used as a counting aid, it is primarily designed for the amusement of children aged 3 years and older. The second item, the puzzle, is also composed of wood and it is comprised of a board that is shaped to fit 8 puzzle pieces depicting 8 kinds of fruit. It is geared to entertain children 1 year and older. Color illustrations were submitted, in lieu of samples.

The applicable subheading for the Counting Caterpillar, item #51510, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the Fruit Wooden Puzzle, item #51520, will be 9503.60.2000, Harmonized tariff Schedule of the United States (HTS), which provides for other toysparts and accessories thereof: 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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