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NY A87451

September 17, 1996

CLA-2-95:RR:NC:FC:224 A87451


TARIFF NO.: 9503.49.0020

Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of three plastic toys from China.

Dear Mr. O'Shea:

In your letter dated September 11, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification of three plastic potato shaped (or chicken nugget shaped) toys. Each of the figures will measure approximately 2.5 inches in height. Each toy will be packaged with a two-piece, removable costume. The first toy is intended to represent a female potato shaped creature dressed in a fairy princess costume. The second toy is intended to depict a female potato shaped creature dressed in a purple spider costume. The third toy is intended to represent a potato shaped creature dressed in an alien monster costume. The toys will be packaged in clear polybags.

You propose classification under 9503.70.0030 based upon Headquarters Ruling 955095 dated 11/30/93 which classified a "Pumpkin McNugget" character as a toy set. The "Pumpkin McNugget" article, however, is not comparable to the instant case in that the item consisted of two elements which equally warranted consideration. The first element was a toy representing a non-human creature, and the second was a plastic jack-o-lantern into which the "Chicken McNugget" figure could be inserted. The instant product is more similar to the merchandise in NY 887442. NY 887442 classified five "McNugget" characters as toys representing non-human creatures in 9503.49.0020. The non-human figures had removable plastic costumes which accessorized the characters.

The applicable subheading for the three plastic non-human toys with their costumes will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof: 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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