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NY M82977




May 1, 2006

CLA-2-95:RR:NC:SP:225 M82977

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a toy sets from China.

Dear Ms. Aldinger:

In your letter dated April 19, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Pirate and Racer Playset Assortment” identified as item number 945909, which consists of “Hot Speed Racer”, “Pirate Playset” and “Royal Knight” that are designed as toy sets for a child three years of age and older. Each toy set is made of plastic and will be imported packaged in an illustrated cardboard box with a window display.

The “Hot Speed Racer” is comprised of four toy vehicles, two ramps with flat track, a circular racetrack, a fiery skull overpass, a fiery wall, a “car park” sign, and a plastic unit. The plastic unit propels the vehicles around the circular track underneath the skull overpass and through a plastic overhang finish line.

The “Pirate Playset” is comprised of a skull castle that measures approximately 10” in height x 8” across, a treasure chest, two 3-1/2” pirates, a raft, a sail and a sword.

The “Royal Knight” is comprised of a castle that measures approximately 10” in height x 8-1/2” across, two 3-1/2” armored knights on horses, a treasure chest, a crest holder and a catapult.

The applicable subheading for the “Pirate and Racer Playset Assortment” (“Hot Speed Racer”, “Pirate Playset” and “Royal Knight”) identified as item number 945909 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

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.

Sincerely,

Robert B. Swierupski
Director,

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