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NY B85020

June 16, 1997

CLA-2-95:L:OFO:D22 B85020


TARIFF NO.: 9503.49.0020;9503.90.0030

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

RE: The tariff classification of assorted children's toys from China

Dear Ms. Chip:

In your letter dated May 23, 1997, you requested a tariff classification ruling.

Five samples were submitted with your request. The products are as follows:

Item #59607 - Floating Dolphin/Shamu Assortment Item #92628 - Beach and Pool Pack
Item #82417 - Pop Planes
Item #82400 - Beetle Beast
Item #02624 - Bubble Buddies

The "Floating Dolphin/Shamu Assortment" are soft plastic toys about six inches long that depict a dolphin and a whale. The toys float and are intended for pool and bath.

The "Beach and Pool Pack" consists of a set of assorted items including a water/sand bucket, tug boat, fish links, and shovel/rake. All the articles are made of plastic and packaged in a net bag for use at the beach and pool-side.

The "Pop Planes" are made of soft foam, packaged two in a set, and marketed under the name of "Sky Flyers". The planes have a wing span of six inches and can fly a short distance when tossed in the air.

The "Beetle Beast" has a round propeller measuring 7 inches in diameter. The toy is equipped with a launcher that is hand held and operated manually with the pull of a string. The disc-shaped object is placed on the launcher and spins in the air when the string is pulled.

With regard to the "Bubble Buddies" we are unable to rule on a classification without an entire sample. A determination cannot be made unless you present us with a complete set of the plastic turtle/frog toy, including the bottle of bubble solution. The applicable subheading for item #59607 "Floating Dolphin/Shamu Assortment" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other toys...: 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.

The applicable subheading for item #92628 "Beach and Pool Pack", item #82417 "Pop Planes", and item #82400 "Beetle Beast" 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.


Leticia Moran
Port Director

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