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NY L89602

January 17, 2006

CLA-2-95:RR:NC:SP:225 L89602


TARIFF NO.: 9503.90.0080; 3926.90.9880

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

RE: The tariff classification of a toy and a teether from China.

Dear Ms. Marlow:

In your letter dated January 3, 2006, you requested a tariff classification ruling.

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

Item number 04268, Soft Tail Shake ‘N Play, is a molded plastic rattle toy that measures approximately 3” in diameter with three clear plastic chambers filled with colored balls that produce a rattle sound when shaken. The rattle toy has two attached soft fabric tails and a fabric tie with hook and loop tips for attachment to a stroller. The rattle toy is packaged on a cardboard hang card, and is intended to provide visual, aural and manual stimulation for a toddler.

Item number 02030, Magic Motion Teether, is a plastic multi-colored teether in the shape of a bear with a handle on one side and a soft plastic wing on the opposite side. When an infant bites down on the soft plastic wing it will vibrate. The teether measures approximately 4” in height x 4-1/4” across and is packaged on a cardboard hangtag.

The applicable subheading for item number 04268, Soft Tail Shake ‘N Play, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 number 02030, Magic Motion Teether, will be 3926.90.9880, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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