The tariff classification of a "Sprowt" Pet from China

N035278 August 29, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Christina McCarthy Coppersmith Inc. 760 Bonnie Lane Elk Grove Village, IL 60007 RE: The tariff classification of a “Sprowt” Pet from China Dear Ms. McCarthy: In your letter dated August 5, 2008, you requested a tariff classification ruling. A sample of the “Sprowt” Pet was submitted with your inquiry. The product is a plastic toy representation of a dog that is 2.5” tall. The figurine is designed with a 1.25” hole on the top of its head. Encased in the hole is a cloth netting containing ryegrass seeds (scientific name: Lolium Perenne) and foam pellets. When the seed/foam mixture is watered grass will grow from the top of the “Sprowt” Pet’s head. The child will derive amusement from observing the transformation from seeds to grass. The applicable subheading for the “Sprowt” Pet 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