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NY B83889




April 15, 1997

CLA-2:RR:NC:SP:225 B83889

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mrs. Wynn Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795

RE: The tariff classification of a toy bank from Taiwan

Dear Mrs. Spurgeon:

In your letter dated March 19, 1997, received in this office on March 25, 1997, you requested a tariff classification ruling on behalf of your client Mark Feldstein & Associates.

A sample of the "Fiscal Fitness Musical Dumbbell Bank" accompanied your inquiry. The item is made primarily of plastic and resembles a dumbbell in appearance. It measures 4" by 4" by 11". A slot for coin insertion is located along the side of the dumbbell. Three size "AAA" batteries (not included) operate a sound module which plays aerobics music while grasping the dumbbell. The product is available in two styles, number SK-333 is black with a chrome trim and SK-555 is chrome with a black trim.

Although, the weight of the dumbbell may be increased by adding more coins, it would be difficult to achieve an equal balance of weight. In addition, one would have to weigh the dumbbell itself to find out the amount of weight being lifted. Possession of these features indicate that the dumbbell was designed primarily for use as a toy bank and not for the serious pursuit of physical exercise.

The applicable subheading for the "Fiscal Fitness Musical Dumbbell Bank", item numbers SK-333 and SK-555 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.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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