The tariff classification of Spy Toys and Skeleflex Toys from China

N069557 August 6, 2009 CLA-2-95:OT:RR:NC:N4:424 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 Toys from China Dear Ms. Schmerl: In your letter dated July 22, 2009, you requested a tariff classification ruling. Samples of the “Flip Blaster,” item number 70295, and “Viper-Blaster,” item number 70296, from your “Spy Gear” line of products were received with your inquiry. In addition, samples of “Skeleflex Micro Dinos,” item number 57034, and “Skeleflex Warriors,” item number 57048, were also received with your submission. The “Flip Blaster” is a miniature blaster that folds into a size small enough to fit in a pocket for undercover spy missions. It can shoot up to two darts in rapid succession. The toy is for the amusement of children ages six and up. The “Viper-Blaster” is a transforming dart blaster that can switch between hand-held and precision sniper modes. The toy is for the amusement of children ages six and up. The “Skeleflex Warriors” is a ball-and-socket building system, in a bone-shaped skeleton hand container, that allows a child to build the skeleton warrior “Skelestriker.” There are additional creatures to collect in the warrior series. The bone-shaped pieces in the Skeleflex line of products are interchangeable with the entire Skeleflex line of products. The “Skeleflex Micro Dinos” allows children to build smaller versions of various dinosaurs such as T-Rex and Velociraptor, with a miniature version of the bone-shaped skeleton ball-and-socket building system. This particular item includes 12 pieces. The toy is for children ages seven and up. The applicable subheading for the “Flip Blaster,” “Viper-Blaster,” “Skeleflex Warriors” and “Skeleflex Micro Dinos” 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