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NY 895308

March 25, 1994

CLA-2-95:S:N:N8:225 895308


TARIFF NO.: 9503.49.0020; 9503.90.6000

Ms. Jeanette Brick
Shelcore, Inc.
347 Elizabeth Avenue
P.O. Box 6080
Somerset, N.J. 08875-6080

RE: The tariff classification of toys representing animals, a teether/rattle and play phone from China

Dear Ms. Brick:

In your letter dated March 1, 1994, you requested a tariff classification ruling.

Submitted with your inquiry were five samples of various toys. The "Barking Puppy", item #02237, depicts a puppy in a basket. The puppy is made of soft vinyl permitting use as a teether. The animal is permanently attached to a plastic basket that contains non-replaceable batteries. A switch on the basket generates the sound of a barking puppy. The article will be imported packaged on a blister card.

"Chirping Chickie", item #02236, is similar in design to the above described article, substituting a baby chick in its nest in place of the puppy in a basket. The baby chick produces a chirping sound when activated.

The next article, item #02007, is referred to as a "Farm Phone". The play phone emits a ringing sound when the receiver is lifted. Four large push buttons produce animal sounds when pressed. The item will be packaged in an open box for retail sale.

Item #02212 identifies a product called the "Musical Teething Farm". The article consists of three animal profiles and a barn shape, all made of plastic, secured to a plastic ring. The animals are partially made of a soft flexible material for teething purposes. The barn shape contains a musical disc which plays "Old McDonald's Farm" when pressed. The item will be blister packaged in an open window box.

The last article, #02261, "Nest 'N Stack Bears" consists of three plastic bears and a figure representing a little girl. The bear shapes are hollow inside and crack open at the middle. They range in descending size, thereby accomodating one inside another, until all figures are contained within the largest. The smallest figure, representing the little girl, does not break open. This office finds the bears impart the essential character of the set. The product is packaged in a closed box for retail sale.

The applicable subheading for the "Barking Puppy", item #02237, "Chirping Chickie", item #02236 and "Nest 'N Stack Bears", item #02261 will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the "Farm Phone", item #02007 and "Musical Teething Farm", item #02212 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 rate of duty 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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