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NY 860525

March 11, 1991

CLA-2-95:S:N:N3D:225 860525


TARIFF NO.: 9503.90.6000

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, New York 10004

RE: The tariff classification of a toy playset from China

Dear Mr. Kamnitz:

In your letter dated February 13, 1991, you requested a tariff classification ruling on behalf of your client Ertl Company.

The sample submitted is known as "Giggle Go-Round Playset". This set is part of Ertl's "Play Ground Kids" series and consists of a 6 1/2 inch doll, doll stand, comb and 12 inch swing ride.

The "Go-Round" is a circular swing ride with a pump-action pole on a round base, made entirely of plastic. Two swing seats and two handle bars extend from the top of the canopy which is attached to the pole. The swings rotate by raising and lowering a knob attached to the top of the pole.

The doll, named "Amy", is stuffed with traditional stuffing material in the torso and legs. Her head and arms are vinyl. Her hands are designed to grasp the handlebars on the swing. Her body is very flexible to allow manipulation into various positions on the ride. A plastic doll stand and doll comb are included in the retail package of the playset. The "Giggle Go- Round" is considered a set under GRI 3(b). The essential character is the swing ride. Your sample is being returned as requested.

The applicable subheading for the "Giggle Go-Round" 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.

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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