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NY A85583

July 19, 1996

CLA-2-39:RR:NC:TP:221 A85583


TARIFF NO.: 3917.32.6010; 3917.32.6020; 3917.32.6050; 9503.90.0030 Mr. R. Beltran
Alliance Customs Clearance, Inc.
100 Oceangate, P-200
Long Beach, CA 90802

RE: The tariff classification of the "Taco Bell Eyeball Straw Toy" from China.

Dear Mr. Beltran:

In your letter dated July 2, 1996, on behalf of PFS, A Division of PepsiCo., Inc., you requested a tariff classification ruling.

A sample of the eyeball straw toy was submitted with your letter. The straw, which is composed of an unspecified plastics material, is twirled. The plastic eyeball is fitted within the twirled section of the straw, and can be easily removed. The straw is functional. The eyeball straw toy will be sold in Taco Bell restaurants as a promotional item. The straw and eyeball will be classified separately.

The applicable subheading for the plastic eyeball will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for toys, other. The rate of duty will be free.

The applicable provision for the plastic straw will be in subheading 3917.32.60, HTS, which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings. The ninth and tenth digits of the subheading are dependent on the type of plastic used. They would be 10, 20 or 50 depending on whether the plastic was polyvinyl chloride, polyethylene or another plastic. Plastic straws so classified are subject to a general rate of duty of 3.1 percent ad valorem. 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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