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NY C80906

November 10, 1997

CLA-2-95:RR:NC:SP:225 C80906


TARIFF NO.: 9503.90.0045; 3924.10.5000

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

RE: The tariff classification of assorted toys and a plastic drinking cup from China

Dear Ms. Boucher:

In your letter dated October 17, 1997 you requested a tariff classification ruling.

Four samples were submitted with your inquiry and are being returned herewith. The "Toy Football" (Wrin No. 00814-000) is made of plastic and measures 5 inches in length. The impression of a character's face is molded into the article.

A "Whistling Discus" (Wrin No. 00814-009) is a molded plastic disc with a diameter of approximately 5 1/2 inches. A whistle feature is incorporated into the item which produces a whistling sound when it is tossed in the air.

The "Toy Megaphone" (Wrin No. 00814-012) resembles a miniature sized megaphone. The item is made of plastic and contains small metallic bands which vibrate upon speaking into the device. The megaphone does not significantly amplify the voice but merely creates a slight echo effect. The toy measures approximately 3 1/4 inches in length by 3 inches in width.

The "Sports Water Bottle" (Wrin No. 00814-006) is actually a plastic drinking cup with a lid that incorporates a hole for placement of a straw (not included). When the lid is placed on the cup, the item resembles a Roman column. A character's face is printed on the side of the cup.

You suggest classification of the drinking cup in heading 3923, which provides for articles for the conveyance or packing of goods. This heading provides for cases and containers of bulk goods and commercial goods. It includes containers such as beverage bottles which are designed to be filled and sold to the ultimate consumer with a beverage therein. Heading 3923 does not include containers designed to be filled by the consumer. Therefore, the "Sports Water Bottle" must be classified elsewhere in the tariff.

The applicable subheading for the "Toy Football", "Whistling Discus" and "Toy Megaphone" 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.

The applicable subheading for the "Sports Water Bottle" (considered a drinking cup for tariff purposes) will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other, other. The rate of duty will be 3.4 percent ad valorem.

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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