The tariff classification of three “Smashters” products from China

N244183 July 31, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Kenneth Carmon Bay Brokerage Inc. 44951 County Route 191 P.O. Box 293 Wellesley Island, NY 13640 RE: The tariff classification of three “Smashters” products from China Dear Mr. Carmon: In your letter dated July 12, 2013, you requested a tariff classification ruling on behalf of Mega Brands. Photographs and a description of three items in the “Smashters” line of products were received with your request. The first item is the Smashters Regenerator 2-Pack. It consists of two roto-molded monster figures, a regenerator base and two power discs, each representing a character in the pack. The figures, which come in a variety of amusing and gross shapes and are appropriately named (e.g. Hippo-Rotimus is a blue hippo with rotten teeth), can be smashed and flattened by a child and then placed on the regenerator base to inflate or “rejuvenate” them. The second item is the Smashenator. It includes two figures, two power discs and a plastic toy contraption called the Smashenator. The Smashenator resembles a machine press and is used to smash the monster figures. A regenerator base is also built into the item to unflatten the monster figures. Both items are principally designed for the amusement of children 4 years of age and older. The applicable subheading for the Smashters Regenerator 2-Pack and the Smashenator will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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/. The third product submitted was the Smashters Collector Case. However, your inquiry does not provide enough information for us to give a classification ruling. Your request for a classification ruling should include a sample as well as provide a breakdown of the component materials of the case. In addition, please provide any marketing/advertising material. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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, Thomas J. Russo Director National Commodity Specialist Division