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NY A87904

September 23, 1996

CLA-2-95:RR:NC:FC:224 A87904


TARIFF NO.: 9503.49.0020

Regina M. Bernard
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a plastic toy called "Goosebumps Cuddles the Hamster" from Mexico.

Dear Ms. Bernard:

In your letter dated September 16, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification of product number 22938 which is described as "Goosebumps Cuddles the Hamster". This item consists of a plastic toy hamster, a small plastic can, and green pudding powder mix (the pudding mix is made in the United States). A child will first mix the green pudding powder with water in the toy can. Then the child will put the hamster in the can. The pudding is dispensed by pushing down on the hamster's head. The hamster toy "spits out" green pudding through a tube which runs through the hamster's body. Sample will be returned, as requested.

This item is considered a composite good; the essential character is imparted by the toy hamster, therefore the entire item is classified as if the hamster toy were imported alone.

The applicable subheading for the "Goosebumps Cuddles the Hamster" toy 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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