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NY A84122

May 29, 1996

CLA-2-95:C:DO3: A84122


TARIFF NO.: 9503.90.0030

Mr. Ken Hashimoto
Wild Planet Toys, Inc.
P.O. Box 2568
South San Francisco, CA 94083-2568

RE: The tariff classification of a toy "Periscope 360" manufactured in China.

Dear Mr. Hashimoto:

In your letter dated May 17, 1996, you requested a binding classification ruling.

You provided a sample of a toy plastic periscope packed in a retail box. The box is labeled "Periscope 360" in prominent lettering. The limited function periscope can be used by a child to look over or around objects.

The applicable subheading for the toy periscope is 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other toys (except models), not having a spring mechanism. This classification is free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


David F. Greenleaf
Port Director

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