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NY 877559

September 16, 1992

CLA-2-95:S:N:N3D:225 877559


TARIFF NO.: 9503.90.6000, 4823.51.0080, 4901.10.0040

Ms. Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97230

RE: The tariff classification of a plastic toy, printed paper and brochure from China

Dear Ms. Quigley:

In your letter dated August 17, 1992, you requested a tariff classifi- cation ruling on behalf of your client M-B Sales.

Four samples accompanied your inquiry. The articles will be known commercially as "Food Fundamentals". They are described as molded plastic food products representing the five food groups. Each plastic food is capable of being transformed into an animated character by lifting the "face" portion to unfold arms and legs hidden inside. All characters are under 4 inches in height.

The first item representing the "milk, yogurt & cheese" food group is called "Milly". The product is designed in the shape of a milk carton having facial features on one side of the carton. The "Meats & Proteins" group is portrayed by "Slugger" depicting a steak whose outstanding features include wearing a sports cap and sunglasses. The article representing the "breads & cereals" group, called "Otis" the sandwich, depicts a slice of bread with facial features wearing a sports cap. Finally comes "Ruby" on behalf of the "Fruits and Vegetables" food groups who resembles an apple.

Inside each "Food Fundamental" will be a small, fan folded, printed piece of paper cut in the shape of that particular food product. Each transformable item will be individually packaged in a printed polybag with
a brochure containing nutritional information. Your samples are being returned as requested.

The applicable subheading for the "Food Fundamentals" toy food products 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.

The applicable subheading for the fan folded printed paper will be 4823.51.0080, HTS, which provides for other printed paper, cut to size or shape, for writing, printing or other graphic purposes. The duty rate will be 3 percent ad valorem.

The applicable subheading for the brochure will be 4901.10.0040, HTS, which provides for printed brochures and leaflets in single sheets. The duty rate will be free.

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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