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NY R04173

June 16, 2006

CLA-2-95:RR:NC:SP:225 R04173


TARIFF NO.: 9503.70.0000

Ms. Susan Friend
Yamato Transport
80 Seaview Drive
Secaucus, NJ 07094

RE: The tariff classification of Puchi Petites “Fun Meals” from Japan.

Dear Ms. Friend:

In your letter dated June 12, 2006, on behalf of Re-Ment International Corporation, you requested a tariff classification ruling.

You submitted photographs of Puchi Petites “Fun Meals”, which are plastic toy sets consisting of various miniature food items made of plastic and hand painted. The “Fun Meals” are sold individually in a series of ten and packaged in cardboard boxes for retail sale. Each set has a food theme. For example, “Waffles” includes a waffle maker, a bottle of syrup, two bottles of fruit and a waffle on a plate. The sets are “Waffles”, “Pizza Night”, “BBQ Night”, “Eggs, Etc.”, “Mexican Diner”, “Seafood Surprise”, “Morning Grab n’ Go”, “Spaghetti and Meatballs”, “Drive n’ Go” and “Burger Night.”

The “Fun Meals” are considered similar to other scaled-down toy items, such as miniature furnishings for dollhouses, and will be classified as toys.

The applicable subheading for Puchi Petites “Fun Meals” 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.


Robert B. Swierupski

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