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NY L87724




October 6, 2005

CLA-2-95:RR:NC:SP:225 L87724

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.10.0000

Ms. Yvonne Gapinski
ESU, LLC
P.O. Box 77
Upsala, MN 56384

RE: The tariff classification of toy train accessories from Germany

Dear Ms. Gapinski:

In your letter dated August 19, 2005, and received on September 21, 2005, you requested a tariff classification ruling.

You have submitted photographs and literature on train accessories intended for use with toy model trains. The LokPilot, LokPilot mfx, LokPilot DCC, and LokPilot micro are decoders that are installed in toy model trains and interpret signals from the command station or power pack to operate the locomotive to accelerate, turn on the headlight, sound the horn, etc. The LokSound, LokSoundXL, and LokSound mfx are sound decoders that are also installed in toy model trains and both interpret signals and replay sounds while operating the locomotive. The LokSound Programmer is computer software that interfaces with a personal computer, and allows for customizing the locomotive sounds for personal preferences. All of these accessories are imported with user manuals, and are intended for the amusement of toy model train enthusiasts.

The applicable subheading for the these toy model train accessories (LokPilot, LokPilot mfx, LokPilot DCC, LokPilot micro, LokSound, LokSoundXL, LokSound mfx and LokSound Programmer) will be 9503.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric trains, including tracks, signals and other accessories thereof; parts 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.

Sincerely,

Robert B. Swierupski
Director,

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