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NY D83172

November 6, 1998

CLA-2-39:RR:NC:SP:221 D83172


TARIFF NO.: 3917.23.0000; 9503.49.0025

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of novelty straws from China.

Dear Mr. August:

In your letter dated October 2, 1998, you requested a tariff classification ruling.

Samples of two novelty drinking straws were included with your request. Both are made of polyvinyl chloride (PVC) and are not flexible. Item 6334, identified as "heart on a straw," consists of a straw which twists into a heart-shaped configuration at top. A molded plastic three dimensional heart is threaded onto the straw so that it fits inside the heart- shaped space. This heart, though detachable, has no intrinsic play value.

Item 3335, identified as "bendy on a straw," consists of a straw which twists into a three loop configuration at top. A plastic bendable toy figure of a rabbit, approximately 5 inches in height, is attached onto the straw by means of its arms being threaded through the loops. The straw is available with different types of comic animal figures. The bendable animal figure, which is easily detachable from the straw, can be manipulated into different poses, and has a separate play value in addition to its function as a decoration for the straw. The bendable toy animal is separately classifiable from the straw.

The applicable subheading for style 6334, "heart on a straw," including the decorative heart, and for the drinking straw portion of style 3335, "bendy on a straw," will be 3917.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor...of plastics...tubes, pipes and hoses, rigid...of polymers of vinyl chloride. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the plastic bendable toy animal figure will be 9503.49.0025, HTS, which provides for toys representing animals or non human creatures...parts and accessories thereof: other...toys. This provision is free of duty.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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