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NY F82483

February 22, 2000

CLA-2-95: D13 F82483


TARIFF NO.: 9503.49.0025, 9503.90.0045

Mr. Michael K. Tomenga
Neville, Peterson & Williams
1233 20th street, N.W., Suite 500
Washington, DC 20036

RE: The tariff classification of a “Frog with Rings”, a “Yellow Truck”, a “Locomotive”, and a “Circus Car” all made in China.

Dear Mr. Tomenga:

In a letter dated January 28, 2000, you requested a tariff classification ruling on various plastic articles. Samples were provided.

Sample #1, “Frog with Rings” depicts a frog standing up on its long back legs approximately four inches in height. The frog is bright green with red smile and red checks. It has large eyes and is wearing an orange bow tie and a yellow stripe outfit. The legs are molded onto a base. There is a blue and a red plastic ring around the legs. When the toy is shaken the rings make a rattling sound.

The applicable subheading for the “Frog with Rings”, 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 thereof: other: toys. The rate of duty is free.

Sample #2, “Yellow Truck with a Blue Hauling Link”, depicts a narrow yellow truck, approximately five inches in length with a detachable blue hauling link, approximately three inches in length. The truck has red hubcaps. The front hubcap is actually a knob that rotates a plastic slide in the driver’s compartment. When the knob is turned, a purple non-human driver wearing baseball cap alternates with a young boy wearing a prisoner’s uniform as the driver of the truck. The blue hauling link is oval shaped and can be connected either at the front or rear of the truck.

Sample #3, “Locomotive with a Human Character” depicts a locomotive with a small boy standing on top. The locomotive is approximately three and one half inches in length. The locomotive is red with yellow and blue trim. The young boy standing on top has yellow hair and is wearing a violet colored suit with hat. When the boy is pressed down a squeaky sound is emitted from the locomotive. The locomotive has a hitch at the rear for connecting a separate circus car.

Sample #4, “Circus Car with Popping Monkey” depicts a circus car approximately three inches in length. The car is red with a yellow roof and blue wheels. A side window may be opened by pressing a small button located on the side of the car. When the button is pressed the window opens exposing a small brown monkey molded to the inside of the window. The car has hitches at both ends so that it may be linked with a separate locomotive or other cars.

The applicable subheading for the “Yellow Truck with a Blue Hauling Link”, “Locomotive with a Human Character”, and “Circus Car with Popping Monkey” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models and similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is 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.

Your samples will be returned under a separate cover.


Jeffrey R. Walgreen
Port Director

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