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NY 871312

March 3, 1992



TARIFF NO.: 9503.80.2000

Ms. Betsy N. Wolkens
Hayes Specialties Corporation
1761 East Genesee
Saginaw, Michigan 48601

RE: The tariff classification of an adult toy from Taiwan

Dear Ms. Wolkens:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 7, 1992

MERCHANDISE : Item number 812, known as
"Dolphin", is a battery operated toy in an art form. The base of the article is made of plastic and measures 10 cm in diameter and
3 cm in height. Two "AA" batter- ies are stored in the base. On top of the base two plastic stands are inserted to hold a metal configuration of two dolphin figures permanently attached to each other by a metal rod. The rod is attached at the center to a circular metal stand. When not in use the dolphins appear to balance each other like a see-saw. Upon insertion of the batteries the two metal dolphins will revolve until manually stopped. This item is designed for the amusement of adults and is considered a toy.

HTS PROVISION : Toys (except models): incorporating an electric motor.

HTS SUBHEADING : 9503.80.2000

RATE OF DUTY : 6.8 percent ad valorem

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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