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NY 868533

December 3, 1991

CLA-2-95:S:N:N3D:225 868533


TARIFF NO.: 9503.70.8000

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

RE: The tariff classification of a textile toy set from Korea

Dear Mr. Marshak:

In your letter dated October 30, 1991, received in this office November 7, 1991, you requested a tariff classification ruling on behalf of your client Eden Toys, Inc.

The sample submitted is known as "Thomas the Tank Engine and Friends". The article consists of a textile train station and three stuffed locomotives. The station measures approximately 8 inches in height and 11 inches in length when closed. A braided loop is fastened to the roof of the station enabling the article to be carried and/or hung. The station is made from cotton fabric which is padded. There are three front doors to the station that open and close by means of a hook and loop fastener. Additionally, the station opens (by unzipping all four corners) to a flat play environment for the stuffed locomotives. The play area has painted train tracks in a country setting. The locomotives measure approximately 4 inches in length. A child may pretend to drive the trains along the various routes. Your sample is being returned as requested.

The applicable subheading for "Thomas the Tank Engine and Friends" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits and parts and accessories thereof: other: other. 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

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