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NY 813515

August 16, 1995

CLA-2-95:S:N:N7:224 813515


TARIFF NO.: 3923.50.0000; 9503.49.0020

P. Todd Fredette
A.N.Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of plastic closures from China.

Dear Mr. Fredette:

In your letter dated July 31, 1995, you requested a tariff classification ruling on behalf of Les Marques Centura Brands, Inc.

This ruling is concerned with a plastic likeness of Pocahontas and a plastic representation of a raccoon named Meeko. The Pocahontas object has a sculpted head and upper torso and is a functional threaded cap for insertion into a plastic tube. The Meeko figure is a full-figured and fully dimensional cartoon-like caricature of a raccoon about 3 1/2 inches in height that has a hollow compartment. The article is said to be a topper for bubble bath solution.

The applicable subheading for the novelty Pocahontas threaded cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." The rate of duty will be 5.3 percent ad valorem.

The comical cartoon-like appearance and amusing features of the Meeko figure impart an inherent play value to it. While the article may function as a top or some type of closure we believe it will be used principally as a toy in the hands of the ultimate consumer. The primary value of the article is its play value; the utilitarian aspect of the merchandise is secondary and incidental to the toy amusement factor.

Accordingly, the applicable subheading for the plastic Meeko character figure will be 9503.49.0020, HTS, which provides for "Toys representing animals or non-human creatures...: Other, Toys not having a spring mechanism: Other." The rate of duty is 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
Area Director

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