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NY D81172

August 31, 1998

CLA-2-95:RR:NC:SP:225 D81172


TARIFF NO.: 9503.90.0045; 9503.49.0025; 9208.90.0080

Ms. Marjorie Shapiro
Samuel Shapiro & Company, Inc.
The Corn Exchange Building Suite 400
123 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of assorted toys and a whistle from China

Dear Ms. Shapiro:

In your letter dated August 6, 1998 you requested a tariff classification ruling.

The submitted item #2045,"Glow Finger Spies," is a molded plastic representation of two eyeballs linked together so that one may wrap them around the finger in play activity.

Item #3051, "Glow Frogs," are three dimensional representa-tions of frogs measuring 1 1/2" in length. The "Glow Dinosaurs", item #7295, depicts various forms of reptiles. The "Glow Animals & Insects", item #8621, will include figures resembling bats, snakes, ants, etc. All of the "glow" animal figures will be made of soft plastic that will glow in the dark.

The last item #2044 is a "Whistle Submarine". The whistle is made of plastic and bears an oblong shape with a mouthpiece extension. Numerous holes are placed along both sides of the whistle. While blowing through the mouthpiece, one may cover certain holes with the fingers to alter the pitch.

According to your letter, the articles may be sold on blister cards, in polybags or in bulk. This office notes that the submitted samples are not marked with the country of origin. 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. Please ensure that these requirements are met.

The applicable subheading for item #2045, "Glow Finger Spies," 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 item #3051, "Glow Frogs," item #7295, "Glow Dinosaurs", and item #8621, "Glow Animals & Insects" 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 "Whistle Submarine", item #2044, will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS),which provides for "Music boxes, fairground organs, mechanical street organs,...whistles, call horns and other mouth-blown sound signaling instruments: Other, Other." the rate of duty will be 5.3% 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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