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NY B81550

February 04, 1997

CLA-2-95:RR:NC:2:224 B81550


TARIFF NO.: 9503.49.0020

Michael E. Roll
Katten, Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of four plastic animal toys from China.

Dear Mr. Roll:

In your letter dated January 27, 1997, you requested a tariff classification ruling, on behalf of M-B Sales.

You are requesting the tariff classification of four plastic toy representations of animal characters from four different movies. The first item is a small, hollow plastic representation of a lion, specifically Simba from "The Lion King". The second item is a small plastic representation of a dog, namely Dodger from "Oliver & Company". The third item is a small plastic representation of Donald Duck from "The Three Caballeros". The fourth item is a small plastic likeness of a tiger, the character of Tigger from "Winnie The Pooh". The toys are not stuffed, and contain no spring mechanisms.

The applicable subheading for the four plastic animal toys will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) 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 Ralph A. Conte at 212-466-5759.


Gwenn Klein Kirschner
Chief, Special Products Branch

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