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NY C80683

October 30, 1997

CLA-2-95:RR:NC:SP:225 C80683


TARIFF NO.: 9503.90.0045

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, N.J. 08873-1101

RE: The tariff classification of play food from China

Dear Ms. Chip:

In your letter dated October 13, 1997 you requested a tariff classification ruling.

A sample of "McDonald's Play Food", item #42488, was submitted with your inquiry. The article consists of assorted molded plastic food products which include: hamburgers, buns, sliced lettuce, tomatoes, cheese, french fries, ice cream and cookies. Since the foods are intended to resemble those purchased from the popular fast food chain they also come with tiny cardboard containers and paper wrappings which depict those used at the restaurant. These toy food products are designed solely for children's amusement.

The applicable subheading for "McDonald's Play Food," item #42488, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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.


Robert B. Swierupski

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