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NY A82883

May 14, 1996

CLA-2-95:RR:NC:FC: 225 A82883


TARIFF NO.: 9503.90.0030

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a spinning toy from China

Dear Mr. Rosbach:

In your letter dated April 22, 1996 you requested a tariff classification ruling.

The subject article, item #94599, is called a "Battery Operated Santa/Snowman Spinner". Composed of plastic, the item measures approximately 4 1/4 inches in length and 3 1/2 inches in height. The sample submitted has a snowman theme but will also be available in a Santa style. The article consists of a snowman figure permanently attached to a plastic unit with a lever. When the lever is pushed in, the snowman spins and opens, revealing a smaller snowman figure. As it spins, the article plays Christmas music and a portion of the plastic housing unit underneath the figure lights up. A very small battery, found inside the housing unit, is included with the item.

The described article is a composite good, consisting of a figure and plastic spinning unit. Due to the high degree of manipulative play value associated with the spinning unit and based upon its overall construction, this portion is determined to impart the essential character of the entire product.

The applicable subheading for the "Battery Operated Santa/Snowman Spinner", item #94599, 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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