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NY C89610

July 15, 1998

CLA-2-95:RR:NC:2:224 C89610


TARIFF NO.: 9503.49.0025

Lawrence J. Bogard

Neville, Peterson & Williams

1233 20th St., N.W., Suite 500

Washington, D.C. 20036

RE: The tariff classification of three toys depicting movie characters from China.

Dear Mr. Bogard:

In your letter dated July 10, 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, each of which represents a central character from a children's movie. The first item depicts a cartoon mouse wearing a band uniform. The mouse figure is permanently attached to a platform which has four skids on the underside to facilitate its movement across horizontal surfaces (e.g., a tabletop). The platform also has one wheel on its underside that causes the mouse's arms to move when the wheel rotates. The second item depicts two dog characters (from an animated movie) facing each other over a bowl of spaghetti and meatballs. The two dogs and the food bowl are permanently attached to a platform with four skids and one wheel on the platform's underside. The wheel's movement causes the dogs' heads to swivel back and forth so that the dogs appear to be rubbing noses. The third item depicts a transparent green creature represented to be made of a rubber-
like compound. The creature is featured in a children's science fiction/fantasy movie. The creature is depicted as a blob of the compound from which appendages similar to arms, legs, and a head have oozed. All samples will be returned, as requested.

The applicable subheading for the three plastic toys (the mouse, the dogs, and the science fiction creature) 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.


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