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NY 814877

October 17, 1995

CLA-2-95:R:N2:225 814877


TARIFF NO.: 9503.70.0030; 9503.90.0030

Mr. Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a toy dragon and knight set, a plastic rocking horse, miniature doll house and a toy skull from China

Dear Mr. O'Shea:

In your letter dated September 14, 1995, received in this office on September 19, 1995, you requested a tariff classifi-cation ruling on behalf of your client Simon Marketing, Inc.

Samples of the subject articles were submitted with your inquiry. The first item is a "Green Dragon and Black Knight Set" (Wrin #6165-21). The set consists of two full-bodied figures which measure less than 4 inches in height. The dragon and knight are made of molded plastic. The dragon is entirely green in color with rough scaly skin and fangs. The knight is depicted as wearing a black suit of armor and helmet that covers part of his face. A shield is held on his left side and a sword is held in the right hand. The right arm is articulated at the shoulder.

The next item depicts, that for which it is named, a "Rocking Horse" (Wrin #6165-1212). The plastic horse opens to reveal the scene of a child's room. Within the scene is a plastic molded figure of a tiny child riding a rocking horse. This inner horse is permanently attached and may be rocked back and forth by a lever found behind the wall. Another moving feature is found within a window of the room. The window pictures a sky view of the sun or the moon. This sky
depiction is printed onto a wheel with a post which protrudes through to the back of the item. A child can manipulate the post causing the wheel to turn, thereby, alternating between a day and night window scene.

The "Doll House" (Wrin #6165-06), is a hand-held miniature version of a doll house. The house measures approximately 3 inches in height. The entire top portion of the house opens to reveal a tiny figure permanently affixed inside. The figure stands on a rotating wheel mechanism which may be manipulated from a dial located beneath the floor of the house. When the dial is turned the figure moves along a specific track, from room to room, within the house.

The "Monster Skull" (Wrin #6165-09), measures 3 1/2 inches in length and 1 1/2 inches in depth. The article is a plastic representation of a monster's skull. The face of the skull, having cut out eyes and mouth, is a blue translucent color. A hinge is located at the top of the skull permitting the face portion to be lifted. Inside the skull is the figure of a boy permanently attached to a lever which protrudes through to the back of the item. The boy is surrounded by a printed scene of the underground. When the lever is manipu-lated, the figure may be moved up and down a certain track as if descending through a passageway to retrieve buried presents.

The applicable subheading for the "Green Dragon and Black Knight Set" (Wrin #6165-21), will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessor-ies thereof: other: other. The rate of duty will be free.

The applicable subheading for the "Rocking Horse" (Wrin #6165-1212), "Doll House" (Wrin #6165-06) and "Monster Skull" (Wrin #6165-09), will be 9503.90.0030, 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 free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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