The tariff classification of Revolving Cosmos Kinetic Art Toy, Item #2871, from Taiwan

N007589 March 16, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of Revolving Cosmos Kinetic Art Toy, Item #2871, from Taiwan Dear Mr. Hoffacker: In your letter dated February 22, 2007, on behalf of your client, K.B. Toy of Massachusetts, Inc., you requested a tariff classification ruling. The subject article, Item 2871 is called a Revolving Cosmos Kinetic Art Toy. The product is a metal toy that resembles a solar system with several spheres. The product is designed in such a way that the spheres stay in continual motion, once pushed, and is intended for the amusement of adults. The applicable subheading for the Revolving Cosmos Kinetic Art Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division