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NY M84198

June 13, 2006

CLA-2-95:RR:NC:SP:225 M84198


TARIFF NO.: 9503.70.0000; 9504.90.9080; 9503.90.0080

Ms. Amy Schmerl
Wild Planet Toys, Inc.
225 Bush Street, Suite 1300
San Francisco, CA 94104

RE: The tariff classification of a Pirate Sword, Mazu Kan and an Alarm Kit from China.

Dear Ms. Schmerl:

In your letter dated May 31, 2006, you requested a tariff classification ruling.

You submitted the following samples:

Item number 52103, Pirate Sword, is a toy role-play set that consists of a plastic sound effects sword and a plastic eye patch packaged together on a cardboard hang card. The plastic sword measures approximately 18” in length with a glowing skull eye on the handgrip. When the on/off button is pressed, the sword is motion activated and produces six assorted sword fighting sounds. The plastic eye patch is embossed with a skull and crossbones. The sword and the eye patch work together for a child role-playing as a pirate.

Item number 30006, Mazu Kan, is a two player non-contact “combat” game in which each opponent throws and blocks invisible punches via attached wrist and chest packs that are motion activated, provide sound effects and keep score. The first player to knock out their opponent’s life points (score 10 points) wins. There are two combat levels, beginner and advanced, and the game is packed in an illustrated cardboard box.

Item number 70134, Alarm Kit, is a toy plastic card-key alarm with timestamp that can be attached to a door to protect one’s room from “intruders” (parents, siblings, etc.), and sounds an alarm when the door is opened. The timestamp documents the exact time the “break-in” occurred. The item is intended for the amusement of a child six years of age and older playing spy games, and is packaged on a plastic covered cardboard hang card.

The applicable subheading for item number 52103, Pirate Sword, 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.

The applicable subheading for item number 30006, Mazu Kan, will be 9504.90.9080, HTSUS, which provides for "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: OtherOther." The rate of duty will be Free.

The applicable subheading for item number 70134, Alarm Kit, will be 9503.90.0080, 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.

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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