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NY A81860




April 22, 1996

CLA-2-95:RR:NC:FC: 225 A81860

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030

Mr. Stephen B. Keeney
Cap Toys Inc.
26201 Richmond Road
Bedford Heights, Ohio 44146-1439

RE: The tariff classification of a toy making kit from China

Dear Mr. Keeney:

In your letter dated March 22, 1996, received in this office on March 25, 1996, you requested a tariff classification ruling.

A detailed description of the "Vactory - Vacling Assembly Center" and illustrative literature were submitted with your inquiry. The item consists a toy assembly center, latex skins, heads, weapons, armor, a package of ground corn cob and a sheet of decal stickers. The assembly center is made of plastic and uses a hand operated pump/suction device. A child can create unique creatures by pumping the ground corn cob into the empty skins. Once filled, a molded shoulder and head are attached to complete the figure. Decals are used to enhance the appearance of the assembly center unit.

The intent of this product is to enable a child to create their own monster figures which they can then use in play activities. Amusement is derived from manipulation of the pump/suction device and the general assembly of all components to make the finished creatures.

In your letter you state that the latex skins and food grade ground corn cob are manufactured in the U.S. and exported to China for incorporation with the "Vacling Assembly Center". Assuming that the goods will undergo no further processing abroad these items will be eligible for entry as American Goods Returned.

The applicable subheading for the "Vactory - Vacling Assembly Center" 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 accessories thereof: other: other. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the "Refill Packs". Your request for a classification ruling should include a sample of the goods in the condition in which they are imported and a sample of the finished product (preferably in its retail package).

Provided the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the latex skins and ground corn cob will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1098 are free of duty.

This ruling is being issued under the provisions of Part 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.

Sincerely,

Roger J. Silvestri
Director,

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