CLA-2-95:OT:RR:NC:2:224

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “The Amazing Sea Monkey Zoo” from China

Dear Ms. Aldinger:

In your letter dated July 14, 2008, you requested a tariff classification.

A sample of the “The Amazing Sea Monkey Zoo,” item number 9207858, was received with your inquiry. The item consists of a plastic aquarium container, perforated lid, tank cleaner tool, measuring tool and three packets (USA made) containing “sea monkey” eggs, water purifier and growth food. The “sea monkeys” are actually a species of brine shrimp. By following the directions, a child can create a favorable environment in which to grow and raise their “sea monkeys.” The toy is for the amusement of children ages six and up. The sample was consumed during testing.

The applicable subheading for the “The Amazing Sea Monkey Zoo” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 James Forkan at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division