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NY 859734

January 30, 1991

CLA-2-95:S:N:N3D:225 859734
TARIFF NO.: 9503.90.6000

Ms. Karla Talpey
F.H. Fenderson Inc.
U.S. Customs Complex
HCR 76 Box 640
Jackman, Maine 04945

RE: The tariff classification of a snow toy from Canada

Dear Ms. Talpey:

In your letter dated January 16, 1991, you requested a tariff classification ruling on behalf of your client Paris Company, Inc.

Your inquiry regarding an article known as the "Flying Disc", included copies of a brochure containing a picture and description of the item. The disc is described as having a 26 inch diameter. It is made of a tough linear polyethylene. The rounded edge is rolled under, for safety and strength. Two handles are attached on opposite sides for use in holding on. The chief use of the disc will be for sitting on to slide down a snow covered hill.

The applicable subheading for the "Flying Disc" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

Goods classifiable under subheading 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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