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NY L86404

August 3, 2005

CLA-2-95:RR:NC:SP:225 L86404


TARIFF NO.: 9503.90.0080; 9503.70.0000

Ms. Kathy Marlow
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of toys from China.

Dear Ms. Marlow:

In your letter dated July 20, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request:

Item 04259, Soft Tail Shaker, is a molded plastic rattle toy with three clear plastic chambers filled with colored beads that produce a rattle sound when shaken. The toy also has an orange handle and two attached textile tails. The toy measures approximately 1” in height x 3” in width x 8-1/4” in length, and is packaged on a cardboard hang card. Shaking the rattle is intended to provide visual, aural and manual stimulation for a toddler.

Item 04258, Soft Tail Grip ‘N Twist, is a toy that consists of a teethable plastic ring, seven assorted colored and shaped plastic rings, a textile crinkle ball that makes crinkling sounds when squeezed, and two textile tails on a plastic pole. The toy measures approximately 6-1/4” in length and is packaged on a cardboard hang card. The toy is intended to provide visual, aural and manual stimulation for a toddler as they squeeze the crinkle ball, twist the colored plastic rings, etc.

Item 82014, Shape Rattle ‘N Roll, is a drum-shaped toy that measures approximately 6” in height and 6” in diameter with a clear plastic front and red plastic back. The toy has a circular-shaped hole, a triangular-shaped hole and a square-shaped hole on top. These holes correspond in shape to six separate pieces, three of which are clear plastic and filled with plastic pieces and rattle beads. A child may derive amusement by playing with these plastic pieces as individual toys or together by inserting them into their proper holes on top of the drum-shaped toy. The Shape Rattle ‘N Roll is a toy set intended to facilitate shape and color recognition in an amusing fashion via manipulative play for a child one year of age and older, and is packaged in an illustrated cardboard box.

The applicable subheading for item 04259, Soft Tail Shaker, and item 04258, Soft Tail Grip ‘N Twist, 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 item 82014, Shape Rattle ‘N Roll, 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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