CLA-2-95:RR:NC:2:224 F84562

Myron Paul Barlow
McKenna & Cuneo, L.L.P.
1900 K Street NW
Washington DC

RE: The tariff classification of a Pokémon 2, 3D Action Card

Dear Mr. Barlow:

In your letter dated March 17, 2000, you requested a tariff classification ruling on behalf of the Alcone Marketing Group.

The merchandise is an action card that depicts a Pokémon character. This sample prototype depicts the "Kireihana" Pokémon 2, 2D Action Card and is representative of a series of Pokémon action cards that will depict 24 different Pokémon characters. A button at the base of the card activates a mechanism that permits the character figure to perform various sound and animated actions in theme with the particular Pokémon figure depicted.

The applicable subheading for the Pokémon 2, 3D Action Cards will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), the provision for toys representing animals or non-human creatures…other, toys. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Tom McKenna (212) 637-7011.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division