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NY C89620

July 14, 1998

CLA-2-95:RR:NC:2:224 C89620


TARIFF NO.: 9503.49.0025

Machelle Blair

Wal Mart Stores, Inc.

702 Southwest 8th Street

Bentonville, AR 72716-8023

RE: The tariff classification of three plastic motion sensor animals from China.

Dear Ms. Blair:

In your letter dated July 9, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on three plastic novelty items. The items are referred to as follows: Item 30114 (growling lizard), item 32136 (barking dog), and item 32120 (croaking frog). The three PVC representations of animals have battery operated sound and motion sensors, and are novelty items which provide entertainment to the consumer. Samples will be returned, as requested.

The applicable subheading for the PVC lizard, dog, and frog 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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