N017872

October 9, 2007

CLA-2-95:OT:RR:NC:2:236

CATEGORY: Classification

TARIFF NO.: 9503.00.0080

Ms. Lisa Williams

Shelcore Toys Inc.,

347 Elizabeth Avenue

Somerset, NJ 08873

RE: The tariff classification of Soft Musical Driver, Item \# 04002,
Stroller Busy Bar, Item#04003, Take Along Safari Bus, Press 'N Go Helmet
Assets- including Tony Stewart and Jeff Gordon, Item \# 42261 from China

Dear Ms. Williams:

In your letter dated September 24, 2007, you requested a tariff
classification ruling.

The samples submitted are as follows:

Item \# 04002 Soft Musical Driver is a textile toy made in the shape of
a car steering wheel, with a textile cell phone, a plastic compass, a
right arrow turn signal and a left arrow turn signal, a textile radio,
textile key, a textile rearview mirror and two side mirrors. This toy is
used to engage a child's visual and motor skills.

Item \# 04003 Stroller Busy Bar is a textile toy made to attach to the
front bar of a baby stroller. The bar is made with several animals
attached such as a lion, elephant, monkey and a red bird. It has a soft
textile tree, a bird hook and a plastic spinner barrel with white, blue
and green plastic balls. This toy is equipped with a battery operation
function. This toy is used to engage a child's visual and motor skills.

Item \# 04430 Take Along Safari Bus is textile with a picture of animals
painted on the bag one side and three windows cut out on the other side.
It has a yellow zipper and is shaped to look like a bus with a green
handle. Inside the bag is a parrot, a monkey, a green and brown tree, an
elephant, and attached to the bag with string are a ladybug, a gold
fish, a swing, a sidle and an alligator head. This toy is used to engage
a child's visual and motor skills.

Item# 42261 Press 'N Go Helmet Asst.-including Tony Stewart and Jeff
Gordon consists of two plastic container molded into the shaped of a
race helmet. One helmet is red with a blue decal on the back and the
second helmet is orange with a black and orange decal. Each helmet comes
with a little racecar with a driver in the color of the helmet. The toy
is put up for the amusement of children.

The applicable subheading for the Soft Musical Driver, Item \# 04002,
Stroller Busy Bar, Item#04003, Take Along Safari Bus, Item 04430, Press
'N Go Helmet Assets- including Tony Stewart and Jeff Gordon, Item \#
42261 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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division