The tariff classification of Ocean Counters from China

N059278 May 15, 2009 CLA-2-95:RR:NC:4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of Ocean Counters from China Dear Ms. Romero: In your letter dated April 27, 2009, you requested a tariff classification ruling. In lieu of samples, a photograph of the Ocean Counters, item number 1667OC, was submitted with your request. The item consists of 133 plastic full-bodied, three-dimensional representations of seven species of sea creatures, in five different colors, that include sharks, sea turtles and whales measuring 1” to 2 ¼” in height. They are imported in a polybag and are repackaged in the U.S. and sold in a plastic jar, which is not imported. Children will find amusement playing with the various sea creatures while also learning with hands-on activities such as counting and sorting by color and shape. The applicable subheading for the Ocean Counters 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