CLA-2-95:RR:NC:SP:225 D83299
Ms. Kimberly Merski
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101
RE: The tariff classification of assorted toys from China
Dear Ms. Merski:
In your letter dated September 29, 1998, received in this
office on October 13, 1998, you requested a tariff classification
ruling on plastic toys designed for young children.
The "Chunky Ambulance," item #82453, is a plastic, free-wheeling toy vehicle for children ages 1 and over. The ambulance
includes two removable figures which stand 2 « inches in height.
The unit features flashing lights on the roof and makes siren
sounds when activated. It operates on a non-replaceable battery
and is packaged in a "Try Me" style open window box.
The "Light N Sound Put N Take," item #03031, is a plastic
toy apparatus which incorporates lights and 12 musical tunes.
The item includes three plastic balls which are intended to be
inserted through an opening at the top of the unit. As the balls
drop down, they hit a button which activates lights and sounds.
Two additional openings allow for easy removal of the balls for
extended play. The article operates on three replaceable
batteries and is designed for children over 6 months of age.
This product is packaged in an open "Try Me" style window box.
The "Play Along Puppet," item #03029, is a battery operated
plastic toy for children over 6 months of age. The article
portrays the full figure of a farmer standing on top of a
haystack. At the bottom of the haystack are three large buttons
which produce animal sounds and play up to eight songs. In
addition, the buttons are synchronized with the farmer so that
when one is pressed, it causes the farmer to move his head, arms
and turn at the waist.
The applicable subheading for the "Light N Sound Put N
Take" and "Play Along Puppet" will be 9503.50.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
toy musical instruments and apparatus. The rate of duty will be
free.
The applicable subheading for the "Chunky Ambulance" 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.
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 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division