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July 29, 1999

CLA-2-95:RR:NC:SP:225 E84288


TARIFF NO.: 9503.50.0020; 9504.90.9080; 9503.90.0045

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of assorted toys from China

Dear Mr. Hoffacker:

In your letter dated June 30, 1999, received in this office on July 1, 1999, you requested a tariff classification ruling.

Three photographs were received with your inquiry. The “Santa Play-A-Tune”, item #BC7226, is a plastic musical device that consists of a set of numbered buttons which produce sounds at the press of a finger. The face of Santa Claus is depicted on a hinged cover that holds a tiny songbook in place above the electronic numbers. One can play a selection of Christmas carols with the instructions provided or can combine the notes to play an unlimited variety of tunes.

The “Holiday Hoppers”, item #7082, is a game that includes 12 small plastic reindeer pieces and an open gift box made of paperboard. The object of the game is to get all the reindeer pieces into the gift box by manipulating the figures in a manner that causes them to jump inside.

The “Holiday Hand Train”, item #7271, is a plastic wind-up representation of a railroad handcar. A Santa figure is affixed to one end of the hand lever and a reindeer is attached to the other. When the item is wound the figures move up and down in a seesaw like fashion.

The applicable subheading for the “Santa Play-A-Tune”, item #BC7226, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.

The applicable subheading for the “Holiday Hoppers”, item #7082, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games;...; Other games." The duty rate will be free.

The applicable subheading for the “Holiday Hand Train”, item #7271 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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