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NY D83948

November 9, 1998

CLA-2-39:RR:NC:SP:221 D83948


TARIFF NO.: 3923.50.0000

Ms. Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of "Star Wars Toppers" from China.

Dear Ms. Hazlett:

In your letter dated October 21, 1998, you requested a tariff classification ruling.

The sample provided with your letter is a plastic lid in the shape of a Star Wars character. Only the head and upper portion of the body is represented. The lid will be a promotional item provided at fast food establishments, where it will be sold with a cup filled with a drink. The lid has a hole through which a drinking straw can be placed.

You suggest that the lid is properly classified as a toy in heading 9503, HTS. However, the lid is designed as a decorative collectible. The lid does not provide the frivolous amusement of a toy, but is used to stimulate sales in the fast food industry. The providing of premiums is a fast food marketing tradition, and contrary to your letter, not all premiums are toys. As you requested, your sample is being returned.

The applicable subheading for the plastic lids will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

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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