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NY N022532

February 6, 2008



TARIFF NO.: 9503.00.0080

Mr. Walter C. Wilkett
FedEx Trade Networks
1050 B Street
Blaine, WA 98230

RE: The tariff classification of 3 educational toy kits from China

Dear Mr. Wilkett:

In your letter dated January 28, 2008, you requested a tariff classification ruling, on behalf of Fascinations Toys & Gifts, Inc., your client.

You are requesting the tariff classification on three educational toy kits that are described as follows: Polywog Pond, Worm Observation, and Cactus Garden. The Polywog Pond is a child’s play kit that includes a habitat, island, pebbles, a book, and tadpole egg ordering details. The Worm Observation is a kit that is comprised of a habitat, an activity book, sand, soil, a magnifier, a pipette, and live worm ordering details. The Cactus Garden is a kit with a mini greenhouse habitat, dehydrated coconut substrate, a seed planting tray, sand, a rake, a trowel, mini shovels, a packet of seeds, and a book with an activity poster. The child can derive further information about each of the three kits by reading the fact-filled instruction books and by participating in the amusing, educational activities in the included books. Detailed illustrations were included instead of providing samples.

The applicable subheading for the three kits: Polywog Pond, Worm Observation, and Cactus Garden will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toysdolls, other toys; reduced-scale (“scale”) models and similar recreational modelspuzzles of all kinds; parts 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 Wayne Kessler at 646-733-3025.


Robert B. Swierupski

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