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NY A86699

September 4, 1996

CLA-2-95:RR:NC:FC: 225 A86699


TARIFF NO.: 9503.70.0030

Mr. Stephen B. Keeney
Cap Toys Inc.
26201 Richmond Road
Bedford Hts., Ohio 44146-1439

RE: The tariff classification of parts and accessories for a toy set from China

Dear Mr. Keeney:

In your letter dated August 14, 1996 you requested a tariff classification ruling.

The item submitted is a "Vactory Refill Pack" containing parts and accessories for use with the "Vactory - Vacling Assembly Center" which was previously classified as a toy set in NY A81860 dated April 22, 1996. The refill kit includes three specially designed latex skins, a package of ground corn cob, plastic weapons and plastic headgear. These articles will be used with the "Vactory Assembly Center" to create unusual creatures for imaginative play.

In your letter you state that the latex skins and ground corn cob are manufactured in the U.S. and exported to China for incorporation with the "Vactory Refill Pack". Assuming that the goods will undergo no further processing abroad these items will be eligible for entry as American Goods Returned.

The applicable subheading for the "Vactory Refill Pack" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

Provided the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the latex skins and ground corn cob will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1098 are free of duty.

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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