The tariff classification of Spy Toys and Skeleflex Skelelab from China

N035995 September 11, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Amy Schmerl Wild Planet Entertainment, Inc. 225 Bush Street, Suite 1300 San Francisco, CA 94104 RE: The tariff classification of Spy Toys and Skeleflex Skelelab from China Dear Ms. Schmerl: In your letter dated August 8, 2008, you requested a tariff classification ruling. Two samples from the “Spy Gear” line of products along with a sample from the Skeleflex line were received with your inquiry. The “Multi Tool X6,” item number 70233, is a battery operated 6-in-1 Pocket Gadget that simulates actual spy equipment. The toy combines a compass, a disc launcher, a 2X magnification scope, a whistle, removable tweezers, and red and green LED signal lights. The toy is for children ages six and up. The “Digital Alarm Safe,” item number 70238, is an electronic, battery operated toy safe that is accessed by use of a code input by the user. The product is flimsy in construction, as befits a toy. The toy is for children ages six and up. Children can use their imaginations with both of the above items to pretend they are on a spy mission. The “Skeleflex Skelelab,” item number 57005, is a ball-and-socket building system that allows a child to build a movable T-Rex dinosaur. This particular item includes 32 pieces and a battery operated Powerlab Base. When you clip the T-Rex’s feet to the Powerlab base, plug the cord into the activation port on the T-Rex’s pelvis and flip the power switch the dinosaur comes to life. The bone-shaped pieces in the Skeleflex line of products are interchangeable and can be combined to make aliens, dinosaurs and other hybrid creatures. The toy is for children ages seven and up. The applicable subheading for the “Multi Tool X6,” “Digital Alarm Safe,” and “Skeleflex Skelelab” 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