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NY M86156




September 5, 2006

CLA-2-95:RR:NC:SP:225 M86156

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of an ABC’s Push & Pull Play Set from China.

Dear Ms. Mosqueda:

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

You submitted a sample of an ABC’s Push & Pull Play Set identified as item number 1413. The sample is a toy set that consists of a white cardboard truck that measures approximately 3-1/4” in height x 1/8” in width x 4” in length with holes instead of wheels, 4 purple plastic 1-1/4” wheels that fit inside the holes in the cardboard truck and contain round magnets, a 2-1/2” purple plastic horseshoe with two magnets inside and five colored pencils to color the truck that are all packaged together inside a plastic covered hang card. To use, a child three years of age and older will fit the plastic wheels into the holes on the cardboard truck and “pull” and “repel” the truck using the horseshoe shaped magnet. The toy set is designed to introduce a child to magnetic properties in an amusing fashion.

The applicable subheading for the ABC’s Push & Pull Play Set identified as item number 1413 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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