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NY B84995

June 16, 1997

CLA-2:RR:NC:SP:225 B84995


TARIFF NO.: 9503.90.0030

Mr. Bill Hanna
Alpha International
145th Ave. & Hook Creek Blvd.
Valley Stream, N.Y. 11581

RE: The tariff classification of a bendable toy from China

Dear Mr. Hanna:

In your letter dated May 21, 1997 you requested a tariff classification ruling on behalf of your client Buyrite.

Two samples were submitted with your inquiry. The product for which this ruling is requested is called a "Sponge Pen." The item measures approximately 16 inches in length with a diameter of 3/4 inches. It resembles a long tube with a stuffed animal head at one end and a writing pen attached to the other end. A bendable wire is encased within the tube-like structure which will be covered by a layer of synthetic foam and tricot fabric. The pen cartridge, although measuring 4" in length, actually stores only 3" inches in length of ink. The second sample of a blue worm was submitted to illustrate a thicker, softer, foam material to be used in the finished product. Sequins will also be added to the skin of the tube portion.

The "Sponge Pen" is considered a composite good, which are goods consisting of different materials or made up of different components. Based upon the General Rules of Interpretation, the article shall be classified as if it consisted of the material or component which gives the item its essential character. In this case, we have a product made up of both a bendable toy and a functional pen. We have determined that due to the significant amount of manipulative play one would have with the bendable toy and the fact that use of the pen as a writing instrument appears to be subordinate in relation to the article's overwhelming attraction as a play object, the essential character of this article is imparted by the toy feature. Your samples are being returned as requested.

The applicable subheading for the "Sponge Pen" 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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