CLA-2-95:RR:NC:SP:225 F89876

Mr. Michael Merk, President
ThoughtWorks, Ltd.
31024 Huntington Woods Parkway
Bay Village, Ohio 44140

RE: The tariff classification of a toy from China

Dear Mr. Merk:

In your letter dated July 13, 2000, received in this office on July 19, 2000, you requested a tariff classification ruling.

A sample of the “Logo-Flow” accompanied your inquiry. The submitted product is shaped like a mini football and measures approximately 5 ½” in length. Its shell is made of clear molded plastic with the exception of a dark green synthetic rubber band that runs horizontally around the mid-section. The unit contains colored sand and two plates situated lengthwise through the middle. The plates incorporate an arrangement of tiny holes formatted to relate a team logo or mark. Amusement is derived in repeatedly turning the product over to watch the sand sift through the plates, thereby, revealing the designated logo or pattern.

The applicable subheading for the “Logo-Flow” 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division