CLA-2-95:RR:NC:2:224

Ms. Amy Schmerl
Wild Planet Entertainment, Inc.
225 Bush Street
Suite 1300
San Francisco, CA 94104

RE: The tariff classification of two toys, one game, and one game machine from China

Dear Ms. Schmerl:

In your letter dated June 23, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on four products described as follows: Mighty Pens Dart Launcher, item #35008, What’s Your Destiny?, item #43004, Purse Pals, item #41007, and Hyper Dash, item #46001. The Mighty Pens Dart Launcher and the Purse Pals are considered toys, other, for the purposes of the tariff. The Hyper Dash will be classified as a game, other, for tariff purposes. The What’s Your Destiny? electronic item will be classified as a game machine for tariff purposes. The samples will be returned, as requested by your office. The applicable subheading for the Mighty Pens Dart Launcher and the Purse Pals will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free.

The applicable subheading for the Hyper Dash game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other: other…other. The rate of duty will be free.

The applicable subheading for the What’s Your Destiny? electronic product will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other: game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof. 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