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NY N009847




April 25, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

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

RE: The tariff classification of Silly Straw Wacky Glasses from China

Dear Ms. Hobbs:

In your letter dated April 9, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as Silly Straw Wacky Glasses, item number 4401. The product is a novelty toy eyeglasses/ drinking straw combination. The entire item is constructed of plastic; there are no lenses in the frames of the eyeglasses. The frame of the glasses wraps around the ears and one side of the hollow tubular frame extends past the mouth to act as a drinking straw. The sample will be returned, as requested by your office.

The Silly Straw Wacky Glasses are not manufactured or marketed to serve as eyewear. The product is distinguishable as a toy designed purely for amusement purposes by its construction and manner of packaging.

The applicable subheading for the Silly Straw Wacky Glasses, item 4401, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) modelsparts and accessories thereofother. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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