CLA-2-95:RR:NC:SP:225 H86887

Ms. Genevieve M. Rafter Keddy
J.M. Customs Brokers, Inc.
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of a Duck Rattle Sock/Foot Jingle from China or Thailand.

Dear Ms. Keddy:

In your letter dated January 7, 2002, on behalf of Prestige Toy Corporation, you requested a tariff classification ruling.

The sample that you submitted, Duck Rattle Sock/Foot Jingle, consists of an infant sized sock with a rattle sewn to the front top of the sock. The rattle itself is concealed within a lightly padded cotton duck. The article provides a stimulating and entertaining form of amusement to an infant.

The applicable subheading for the Duck Rattle Sock/Foot Jingle will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), 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. Currently, articles properly classified in HTS 9503.90.0080 are not subject to quota restraints or visa requirements. 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,
National Commodity
Specialist Division