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NY B84976

June 10, 1997

CLA-2:RR:NC:SP:225 B84976


TARIFF NO.: 9503.49.0020; 9503.70.0030; 9503.90.0030

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101

RE: The tariff classification of animal bath toys, toy vehicles and a pool toy from China

Dear Ms. Chip:

In your letter dated May 19, 1997 you requested a tariff classification ruling.

The first item #02609 is called "Dive for Treasure". This article is composed of a plastic molded sword, ship's wheel, anchor and harpoon. These plastic toys are packaged on a blister card which contains printed instructions for use in the pool.

The "Chunky Big Rig", item #82082, consists of a truck with detachable trailer that carries two small cars. Also included in the set are five road signs and a 3 inch figure. The truck has flashing headlights and warning sounds which may be activated by pressing three buttons located on the cab. Two batteries have been installed for a "Try Me" feature. The item will be packaged in an open display box.

The "Little Zoomers", item #52591, contains two free rolling vehicles with removable driver figures. One vehicle depicts a dump truck and the other a fire engine. Both will be packaged together in an open box.

Item #02691, "Diving Mermaid" consists of a figure depicting half woman and half fish. The upper torso is a three dimensional half woman while her lower extremity is a flat plastic tail representation. Upon placing the figure in water she will initially float a few seconds before descending to the bottom. As the figure descends into the water the tail wavers about giving the impression the mermaid is swimming. The article will be packaged on a blister card.

The last product is a "Bath Bag of Squirtees", item #52696. This set includes five plastic molded animal figures and a mesh bag. The animals depict a lobster, pelican, frog, clam and alligator. The figures are hollow and contain a tiny hole in the mouth portion allowing water to be ingested and squirted out upon squeezing the animal. The mesh bag has two "fish" suction cups for attachment to the wall. It is intended that the wet toys be placed in the mesh bag to drain and air dry. Provided all the components are imported packaged together as a set for retail sale, without repacking, this office will consider the product a toy set with essential character imparted by the animals.

The applicable subheading for the "Diving Mermaid" item #02691 and "Bath Bag of Squirtees", item #52696, 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 spring mechanism: other. The rate of duty will be free.

The applicable subheading for the "Chunky Big Rig", item #82082, 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.

The applicable subheading for the "Dive for Treasure", item #02609 and "Little Zoomers", item #52591, 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

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