The tariff classification of a Spouting Sea Monster toy from Hong Kong

NY K86545 June 3, 2004 CLA-2-95:RR:NC:2:224 K86545 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Nancy Kehrle The Little Tikes Company 2180 Barlow Road Hudson, Ohio 44236 RE: The tariff classification of a Spouting Sea Monster toy from Hong Kong Dear Ms. Kehrle: In your letter dated May 24, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Spouting Sea Monster toy. The toy is a spout guard whose toy features are activated by the water flowing from the spout. The paddle wheels turn: the front paddle wheel changes color when reacting with warm water, the back paddle wheel makes the colorful pinwheel on the side spin when it interacts with water. The product is primarily a source of amusement either in or out of the bath, and will be properly classified in Chapter 95 of the HTS as toys representing animals. A color illustration was submitted, in lieu of a sample. The applicable subheading for the Spouting Sea Monster toy, no style number shown, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non human creatures...and parts and accessories thereof: other. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division