The tariff classification of 4 toys and 1 modeling clay play set from China

N003168 November 28, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 3407.00.2000 Ms. Amy Schmerl Wild Planet Toys, Inc. 225 Bush Street, Suite 1300 San Francisco, CA 94104 RE: The tariff classification of 4 toys and 1 modeling clay play set from China Dear Ms. Schmerl: In your letter dated November 1, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on 4 toys as follows: a Pirate Bomb Blast, item # 52105, a Pocket Watch, item # 52107, A Message Launcher, item #70155, and Mission Gloves, item # 70156. These will all be classified in Chapter 95 of the HTSUS as other toys. In addition, you have requested the tariff classification on a product that is called a Skelesaurus, item # 10374. It is a modeling clay play set that has the following components: a block of green modeling paste, 1 plastic rock base, 1 plastic two-part hinged skull, 1 plastic spinal column, 1 bag of plastic claws and eyeballs, 1 plastic clay knife, 1 plastic modeling tool, 2 double-sided rubber-like texture pads, 1 plastic roller and 1 printed instruction retail sheet packed in a printed paperboard box. It has been determined that the product is a GRI 3 (b) set for the purposes of the tariff and that the essential character is imparted by the modeling clay. The applicable subheading for the Skelesaurus, item # 10374, will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free. The applicable subheading for the 4 toys, item numbers 52105, 52107, 70155, and 70156 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced size (“scale”) models and similar recreational models…parts and accessories thereof: other…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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise (items 52105, 52107, 70155, and 70156) will be classified in 9503.00.00 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division