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NY A87324

September 12, 1996

CLA-2-95:RR:NC:FC:224 A87324


TARIFF NO.: 9503.49.0020; 9502.10.0020

Regina M. Bernard
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of four "Goosebump Swamp Monsters" from China.

Dear Ms. Bernard:

In your letter dated August 28, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification of a new product assortment: item number 22945 (Goosebump Swamp Monsters). The assortment features four different characters as follows: Mr. Mortman, The Horror, Slappy the Dummy, and The Scarecrow. This product consists of unassembled figure parts, three small accessories (insects, weapons, torches, etc.), one special cutting tool, and a nontoxic chemical mixture (dry) enclosed in a paper packet. After purchase, the child puts the packet into water for five minutes and the bag will soak and expand turning the mixture inside the bag to "slime". The child, using the cutting tool can open the bag to remove the character parts from the "slime". The body parts snap easily together to form a complete Goosebumps figure. Samples are being returned, as requested.

The applicable subheading for the three monster-like figures: Mr. Mortman, The Horror, and The Scarecrow will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof (con.): 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 the human figure, Slappy the Dummy (including the accessories) will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: whether or not dressed: Other: Not over 33 cm in height". 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 Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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