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NY C80242

October 9, 1997

CLA-2-95:RR:NC:2:224 C80242


TARIFF NO.: 9503.49.0025

Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006-1108

RE: The tariff classification of four plastic toys from China.

Dear Ms. Boucher:

In your letter dated September 29, 1997, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., the importer.

You are requesting the tariff classification on four plastic toys, one of which is inflatable, based on characters from an animated feature film. The first toy, Wrin No. 00637-09, depicts a mermaid. The mermaid is approximately 3 1/2 inches tall, has long hair, and is holding a seahorse. The second toy, Wrin No. 00637-06, represents a bird lying on its back. It is about 4 inches long, and has a wind-up mechanism extending out from its side. When the toy is wound up, the bird's feet flutter creating the impression that the bird is swimming on its back. The third toy, Wrin No. 00637-12, depicts a shaggy dog lying on its stomach. The dog is approximately 4 inches long, and the dog's front legs rotate. When they are rotated backwards, a wind-up mechanism inside the toy tightens. As the spring is released, the dog's front legs move, creating the impression that it is doing the crawl stroke. The fourth toy is an octopus-woman ring toss, Wrin No. 00637-00. The base of the ring toss is an inflatable figure with the torso of a woman and the lower body of an octopus. When the base is inflated, it floats. The ring portion of the article is made of plastic which is molded into a circle and depicts two fish biting each other's tails. The plastic ring is used in conjunction with the inflatable octopus-woman. All samples will be returned, as requested.

The applicable subheading for the four plastic toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." 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.


Robert B. Swierupski

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