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NY L88414

October 31, 2005

CLA-2-95:RR:NC:SP:225 L88414


TARIFF NO.: 9503.80.0000; 8708.29.5060

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

RE: The tariff classification of a Shake ‘N Sort Racer and Seat Belt Buddies from China.

Dear Ms. Marlow:

In your letter dated October 21, 2005, you requested a tariff classification ruling.

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

Item 82173, Shake ‘N Sort Racer, is a battery-powered molded plastic toy race car that measures approximately 9” in height x 5” in width x 14” in length. When a button on the side of the race car is pushed, ignition, idle, revving and driving sounds are emitted and the vehicle travels forward up to eight feet. In addition, the driver is removable for further play and nine plastic blocks that are stored in a clear compartment on the side of the race car can be inserted into their appropriate holes on top of the race car for shape sorter fun. The race car is powered by three “AA” batteries, which are included, and is packaged inside an illustrated cardboard box older. The race car is designed to provide aural and manual stimulation for a child one year of age and older.

Item 04266, Seat Belt Buddies, are textile dog and cat-shaped cushions that attach to the shoulder straps of automobile shoulder belts via hook and loop tabs, and when pressed, play a brief melody. They are not considered toys, as they are not designed primarily for amusement but to serve the functional purpose of relieving strap discomfort in the shoulder/neck area of an infant.

The applicable subheading for item 82173, Shake ‘N Sort Racer, will be 9503.80.0000, Harmonized Tariff Schedule (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be Free.

The applicable subheading for item 04266, Seat Belt Buddies, will be 8708.29.5060, HTS, which provides for “Parts and accessories of the motor vehicles of 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: OtherOther.” The rate of duty will be 2.5% ad valorem.

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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