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NY A82396

May 1, 1996

CLA-2-95:RR:NC:FC: 225 A82396


TARIFF NO.: 9503.90.0030

Ms. Patricia Aaront
The Toy Group Inc.
1 Hampton Street
Westhampton Beach, N.Y. 11978

RE: The tariff classification of a toy water gun from China

Dear Ms. Aaront:

In your letter dated April 8, 1996, you requested a tariff classification ruling.

The subject article "Shamu Water Squirter", item #6600, is a plastic, three dimensional, figure of a whale. Measuring roughly 5 inches in length, the item functions as a toy water gun. It has a plunger located underneath the whale that serves as the trigger. Water spurts out from a hole in the mouth and is refillable through a plugged opening near the fin.

The applicable subheading for the "Shamu Water Squirter", item #6600, 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 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.


Roger J. Silvestri

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