The tariff classification of the Wood Grain Newton’s Cradle and the Small Newton’s Cradle from Taiwan

N052980 March 16, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lucia Chiu Yi Wong Westminster 159 Armour Drive N.E. Atlanta, GA 30324 RE: The tariff classification of the Wood Grain Newton’s Cradle and the Small Newton’s Cradle from Taiwan Dear Ms. Wong: In your letter that we received on February 23, 2009, you requested a tariff classification ruling. Samples of the Wood Grain Newton’s Cradle, item number 2516, and the Small Newton’s Cradle, item number 2507, were received with your inquiry. The Wood Grain Newton’s Cradle is a desktop amusement item composed of 5 steel balls that are suspended between two parallel metal bars mounted on a wood grain base. Each ball is suspended between the bars on a monofilament string. To operate the item a ball is swung away from the others and then released allowing them to hit the remaining balls. The energy of the hit causes the balls to bounce rhythmically back and forth. The cycle repeats itself until the energy developed in the collisions dissipates. The Small Newton’s Cradle is a miniature version of the first item without the wood grain base. You suggested classification in Chapter 85 as other electrical machines. However, the items are designed for frivolous amusement at home or at the office and will be classified as toys. The applicable subheading for the Wood Grain Newton’s Cradle and the Small Newton’s Cradle 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