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NY B82635

March 12, 1997

CLA-2-95:L:OFO:D22 B82635


TARIFF NO.: 9503.49.0020;9503.90.0030

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classifications of toy representations of a skeleton, dangling bones and mutant head articles from China

Dear Ms. Berghauser:

In your letter dated February 20, 1997, you requested a tariff classification ruling. Samples were enclosed with your request.

The products are as follows:

Item #653336 - 3' Jointed Skeleton
Item #653357 - 2' Dancin Danglin Bones - Skeleton Item #653376 - Spooky Mutants Spider
Item #653377 - Spooky Mutants Bat Skull
Item #653378 - Spooky Mutants Witch

The "Jointed Skeleton" is made of plastic with a height of 36 inches. The "Dancin Danglin Bones" is a battery powered skeleton approximately 24 inches in height. Its upper head, torso, arms and feet are made of molded plastic. The skull has a plastic black top hat which is incorporated onto the head. The legs are made of metal wire wrapped with sponge material. The skeleton wears black textile pants, top coat and red bow tie.

The "Spooky Mutant Spider" is in the shape of a molded plastic head with four black soft-vinyl legs extruding from opposite sides of the head. The "Spooky Mutant Bat Skull" is a molded plastic head with soft vinyl bat wings; the black colored wings also protrude from the opposite sides of the head. The "Spooky Mutant Witch" is a molded plastic head in the shape of a witch's skull. Individual elastic strands representing hair extend from the top of the head. The heads are full dimensional measuring approximately 4 inches on each side. They have clear plastic eyes and mouths with teeth. Batteries and a switch at the bottom of each head triggers a ghoulish sound and activates miniature flashing lights located in the eyes.

The applicable subheading for the jointed skeleton, danglin bone skeleton, and mutant spider 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 the mutant bat skull and mutant witch 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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