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NY B86152

June 23, 1997

CLA-2-95:RR:NC:SP:225 B86152


TARIFF NO.: 9503.90.0030

Ms. Donna Waterman
W.J. Norris Inc.
80 King Spring Road
P.O. Box 3426
Windsor Locks, CT 06096-3426

RE: The tariff classification of a toy from Hong Kong

Dear Ms. Waterman:

In your letter dated June 3, 1997 you requested a tariff classification ruling on behalf of your client Totsy Manufacturing Company, Inc.

A sample of the "Peekin' Zeke" was submitted with your inquiry. The article is made of plastic and depicts the upper portion of a human head. Hands are located along either side of the head to give the appearance that the figure is hanging on to something. The item has orange colored textile hair that projects outward from the top of his head. His partial face consists of wiggle eyes and a long nose. This product is marketed for use as a memo holder or simply as an amusing decoration to be placed on a shelf, computer, etc. It attaches to objects by means of an adhesive hook and loop fastener material. When affixed onto the top of a computer, for instance, the head will appear to be peeking over the edge and looking at you. One may attempt to wedge small notes between the item's hands and the computer (or other object) enabling it to function in a limited fashion as a memo holder.

You have stated in your letter that, regardless of marketing claims made to function as a memo holder, the product has little and unpredictable capability to function as such. This office would agree that any use as a memo holder is minimal at best. Additionally, although you suggest the primary use of the "Peekin' Zeke" is decorative, we believe distinctive features like the wiggle eyes and textile hair, evoke an amusing or entertaining response which outweighs any other uses and warrants classification within the toy provision.

The applicable subheading for the "Peekin' Zeke" 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.

Furthermore, we note that the submitted article does not indicate any country of origin marking. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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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