CLA-2-95:RR:NC:SP:225 E86852
Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101
RE: The tariff classification of assorted toys from China
Dear Ms. Chip:
In your letter dated September 3, 1999, received in this office on September 8, 1999, you requested a tariff classification ruling. Samples of the products were submitted with your inquiry.
The “Stack ‘N Play Cups,” item #72068, consists of four cups that are consecutively smaller in size so they can be nested or stacked within the larger cup. Each cup is a different color with a pattern printed around it. One cup has tiny holes in its bottom for sifting sand or sprinkling water. The remaining cups contain a raised impression on the bottom surface for use in making an imprint on clay or the like. It is for use by children age’s 8 months and up.
The “Happy Face Mirror,” item #72069, resembles a hand held mirror with plastic frame and handle. Its unique design has combined the plastic mirror with that of a rattle. The handle incorporates a swivel plastic ball with two smaller colored balls inside. The reverse side of the mirror is molded to depict a happy faced bear. The eyes of the bear are constructed of hollow plastic and each one contains a tiny ball that rolls around within. When the nose of the happy face is pressed a squeaking sound is heard. The item is marketed for infants 3 to 24 months.
Item #72061, “Busy Hands Activities,” is a set of six distinct toys which provide manipulative play for infants. The different activities include a squeaker, roller, crank, color dial, mirror, and clicking knob with pictures. Each article is incorporated within an octagon shaped plastic housing. The product is designed for children 9 to 36 months of age.
The “Heinz? Sizzlin’ BBQ Playset,” item #41403, consists of a plastic imitation barbecue grill with grill cover and plastic toys representing assorted food items, condiments, grill utensils and a food tray. It is recommended for use by children ages 2 and over.
The last article, “Universal Monster Candy-Filled Toy,” item #201035, is a plastic Dracula figure, 4 ¾” high, which your office has informed us will be filled with round colored candies here in the U.S. The figure’s body is transparent, allowing for full view of the candies once placed inside. Dracula’s head pulls off from the body for removal of the candy.
The applicable subheading for the “Stack ‘N Play Cups,” item #72068 and the “Heinz? Sizzlin’ BBQ Playset,” item #41403, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
The applicable subheading for the “Happy Face Mirror,” item #72069 and “Busy Hands Activities,” item #72061, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.
The Dracula figure of the “Universal Monster Candy-Filled Toy,” item #201035, will be classified as a doll within 9502.10.0060, HTS, which provides for dolls representing only human beings: whether or not dressed: other. The rate of duty will be free .
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 J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division