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NY A87582




October 1, 1996

CLA-2-95 SE:TCP:D D01 A87582

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020, 9503.49.0020, 9503.90.0030

Mr. William C. Neal
The Little Tikes Company
2180 Barlow Road
Hudson, Ohio 44236

RE: The tariff classification of toy divers, whale and treasure from China

Dear Mr. Neal:

In your letter dated September 3, 1996 you requested a tariff classification ruling.

Submitted with your request was a sample of an item you refer to as a hardware pack, part number 810709000. This consists of two divers, a whale and a golden treasure, all made of molded plastic. You state that these items will be imported bulk packed as in the samples you submitted, and will be retail packed with U.S.-manufactured parts after importation. The samples received are individually packaged in plain heat-sealed plastic bags; the divers are in one bag with a heat-sealed seam separating them.

The divers are articulated figures, approximately four inches in height, molded and painted so as to appear to be wearing diving suits. The whale is black, with the characteristic white markings of an orca. It measures approximately six and a half inches long, three and a half inches wide and three inches high. The treasure is a molded plastic form representing a pile of gold bars and coins on a blue plastic base; a blue plastic arch over it serves as a handle with which the divers can pick it up.

The applicable subheading for the divers will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings, other, not over 33 cm in height. The rate of duty will be free.

The applicable subheading for the whale will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other, toys not having a springmechanism, other. The rate of duty will be free.

The applicable subheading for the treasure will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models) not having a spring mechanism. 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.

Sincerely,

Artis M. Morgan, Jr.
Port Director

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