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NY A84861

June 20, 1996

CLA-2-95:RR:NC:FC:224 A84861


TARIFF NO.: 9503.49.0020

David A. Eisen
Siegel, Mandell & Davidson, P. C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901

RE: The tariff classification of a toy "fairy" figurine with a plastic base from China or Taiwan.

Dear Mr. Eisen:

In your letter dated June 17, 1996, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification of a "fairy" figurine with plastic base which is actually a balancing figure, item number PP 146354. The plastic base is designed to resemble a smiling quarter-moon figure recumbent on a cloud. The figurine which is approximately 7-1/2 inches in length depicts a ballerina "fairy" with wings. The figurine is constructed of plastic and is weighted to enable the figurine to be balanced on its "moon and cloud" base. The "fairy" figurine with its weighted base is a toy which is clearly designed for the amusement of children, since the figurine can be played with and manipulated to dance and float. The sample is being returned, as requested.

The applicable subheading for the toy "fairy" figurine and its base will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". 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 Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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