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NY C83585

January 23, 1998

CLA-2-95:RR:NC:2:224 C83585


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 three plastic animal toys from China.

Dear Ms. Boucher:

In your letter dated January 20, 1998, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on three plastic toys representing animals. The first toy is an adult gorilla with a baby gorilla, and is designated as Wrin No. 00913-006. When the adult gorilla's arms are moved up and down, the baby gorilla swings back and forth on the branch held by the adult gorilla. The second toy is an elephant squirter, and is identified as Wrin No. 00913-009. The toy represents an elephant, and when the toy is filled with water and the trigger pushed inwards, water squirts out of a small hole in the elephant's trunk. The third toy depicts a flying dragon which is designated as Wrin No. 00913-015. There is a small button on the dragon's torso. When the button is depressed, the dragon's wings flap up and down. Samples will be returned, as requested.

The applicable subheading for the three plastic toys representing a gorilla and its baby, an elephant, and a dragon 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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