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NY M85510

August 09, 2006

CLA-2-95:RR:NC:SP:225 M85510


TARIFF NO.: 9503.90.0080

Ms. Karen D. Cooper-Martin
MGA Entertainment
16300 Roscoe Blvd., #150
Van Nuys, CA 91406

RE: The tariff classification of the Shrek Animation Studio from China.

Dear Ms. Cooper-Martin:

In your letter dated July 21, 2006, you requested a tariff classification ruling.

You submitted a sample of the Shrek Animation Studio identified as item number 348092, which is being returned upon your request. The Shrek Animation Studio consists of a plastic onion-shaped toy Zoetrope, Shrek animation strips, 6 blank strips, 6 color-in strips, 6 small colored pencils, 1 pencil sharpener, 1 booklet on the history of animation and 1 color card on how to draw Shrek. The toy Zoetrope measures approximately 5-1/2” in height and 5” in diameter and is connected to a circular stand that measures approximately 1-1/4” in height and 3-1/2” in diameter. The toy Zoetrope has a split that spans the object, allowing the top half to separate from the bottom half. Inside the bottom half is a plastic circular-shaped piece with slits that accommodate the animation strips. When a child fits the supplied Shrek animation strips inside (or animation strips that the child makes) and spins the Zoetrope, the images inside appear to move when viewed through the slits. The Shrek Animation Studio is considered an educational toy that introduces a child to the world of optics in an amusing fashion.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Shrek Animation Studio to be a set for tariff classification purposes, with the essential character imparted by the toy Zoetrope.

The applicable subheading for the Shrek Animation Studio identified as item number 348092 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.

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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