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NY C85890

April 21, 1998

CLA-2-95:RR:NC:SP:225 C85890


TARIFF NO.: 9502.10.0060; 9503.49.0025; 9503.90.0045

Mr. Tom Gairing
The Little Tikes Company
2180 Barlow Road
Hudson, Ohio 44236

RE: The tariff classification of dolls and assorted plastic toys from China

Dear Mr. Gairing:

In your letter dated March 25, 1998 you requested a tariff classification ruling.

The first item #0807 covers certain toys for a "Beach Combers" set. The articles are all made of molded plastic and include: two human figures, a dolphin, a toy boat, palm trees, and an imitation sandy beach with pier and diving board affixed. Both figures are 2" or less in height. One depicts a boy dressed in a sailor suit and the other depicts a girl, wearing a swimsuit, lying across an inner tube. All other components are proportionately sized to the two figures. These products are designed for children of toddler age.

Upon importation, the described toy components will be combined and packaged with other U.S. made toys prior to retail sale. In their imported condition, the articles do not comprise a set for classification purposes and therefore, are separately classifiable.

The applicable subheading for the boy and girl figures will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the dolphin will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.

The applicable subheading for the toy boat, palm trees, and imitation sandy beach 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.

For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your products reflect the proper country of origin marking requirements.

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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