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NY E87007

October 1, 1999

CLA-2-95:RR:NC:SP:225 E87007


TARIFF NO.: 9503.90.0045

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a toy combination compass and whistle from China

Dear Ms. Rudd:

In your letter dated September 3, 1999, received in this office on September 7, 1999, you requested a tariff classification ruling.

A sample of the “Hiker’s Compass,” vendor stock #8244, was submitted with your inquiry. The product consists of a one-inch diameter compass that sits within a plastic unit incorporating a whistle. The unit is pocket sized and features a flip top cover over the compass. This article is blister packed on a card that recommends use for ages 5 and up. Upon examination of the sample, it was determined that the compass provided inaccurate readings and the whistle produced low-pitched sounds which did not compare to the loud shrill of an ordinary whistle. Based on these findings, and the manner in which the product is put up for retail sale, this office has concluded that the article was designed to imitate the actual components it represents. As such, the article is distinguishable as a toy designed purely for amusement purposes. Your sample is being returned as requested.

The applicable subheading for the “Hiker’s Compass,” vendor stock #8244, 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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