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April 9, 1999

CLA-2-95:RR:NC:2:224 E80313

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Sandra MacLean
The Computer Art Company
Unit 34 B, Suite 130
114 Woodlawn Rd.
Dartmouth, N.S. B2W 2S7

RE: The tariff classification of a novelty item from Canada.

Dear Ms. MacLean:

In your letter of March 24, 1999, you requested a tariff classification ruling.

The sample submitted with your inquiry consists of a scrap electronic microchip component of the type used in computer printed circuit boards. It measures about 2½ centimeters in length and is affixed with a highly stylized face of a bug. The item is enclosed in a small plastic bottle and described as the “DeBug™ Your Computer Mascot. Sit me on your monitor and I’ll be your friendly computer bug.”

The applicable subheading for the article will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof. The duty rate 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) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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