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NY 815850

November 7, 1995

CLA-2-95:R:N2:225 815850


TARIFF NO.: 9503.90.0030; 9503.49.0020

Ms. Regina M. Bernard
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a plastic duck and bath book from China

Dear Ms. Bernard:

In your letter dated October 10, 1995, you requested a tariff classification ruling.

The item under consideration, product #30449, is called a "Quack 'N' Splash Set". The set consists of a plastic molded duck and a vinyl bath book. The duck measures approximately 3 inches in height and is hollow inside to facilitate buoyancy. The bath book, made of vinyl, is composed of five continuous folded pages. A squeaker is concealed within the center page. The book is printed with colorful pictures and numbers.

Your inquiry addressed the classification of the "Quack 'N' Splash Set" when imported packaged together for retail sale and when the components are imported separately. The amusement derived from playing with the duck is entirely unrelated to the more passive activity of looking at the picture book. An interdependent relationship does not exist between the two articles. Therefore, whether imported together as a set, or in bulk, the articles are separately classifiable. Your sample is being returned as requested.

The applicable subheading for the bath book 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.

The applicable subheading for the plastic duck will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. 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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