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NY 894120

February 1, 1994

CLA-2-39:S:N:N6:221 894120


TARIFF NO.: 3926.90.9590

Ms. Kathleen Blaser
Blaser & Mericle, Inc.
P.O. Box 81309 AMF
16021 Puritas Avenue
Cleveland, Ohio 44181

RE: The tariff classification of "wiggle eyes" from Taiwan.

Dear Ms. Blaser:

In your letter dated January 6, 1994, on behalf of Manco Inc., you requested a tariff classification ruling.

The sample submitted with your letter is identified as a pair of "wiggle eyes." These artificial eyes consist of a disc of black plastic inside a plastic shell having an opaque white back and clear front. The black disc moves freely within the shell, giving the appearance of a movable, or "wiggle," eyeball. The back of the plastic shell is flat, enabling it to be glued to a variety of surfaces. You state that these products will be incorporated into children's craft kits.

The applicable subheading for the plastic "wiggle eyes" will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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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