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NY G84115

November 22, 2000

CLA-2-95:RR:NC:2:224 G84115


TARIFF NO.: 9503.49.0025; 9503.90.0045

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, D.C. 20036

RE: The tariff classification of five plastic wind-up Dalmatian toys from China.

Dear Mr. Tomenga:

In your letter dated November 10, 2000, you requested a tariff classification ruling on behalf of Simon Marketing, Inc., your client.

You have submitted five wind-up Dalmatian toys for a binding ruling. The first Dalmatian toy is a dog in a blue cube shaped gift box, No. 02520-054H. The head is the only visible part of the dog in this style toy. The second toy is a representation of a Dalmatian’s head popping out of a red fireplace, No. 02520-015L. As with the first style, only the head of the dog is visible. The third style Dalmatian is a full-figured dog on a yellow rocking horse, No. 02520-054I. The fourth Dalmatian toy is a full-bodied dog with a decorated Christmas wreath on its waist, No. 02520-015K. The fifth and last Dalmatian toy is two full-figured dogs attached to each other with a steel wire that is part of the toy’s wind-up mechanism. When the mechanism is activated, the dogs appear to be strolling together. This toy is designated as No. 02520-15J. The samples will be returned, as requested.

The two items that each has only the Dalmatian head visible will be classified as other toys in Chapter 95 of the HTS. The three toys that incorporate full-bodied dogs in each of them will be classified as toys representing animals in Chapter 95 of the HTS.

The applicable subheading for the dog on a rocking horse, the dog with a Christmas wreath and the two strolling dogs figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” The rate of duty will be free.

The applicable subheading for the dog in a gift box and the dog in the fireplace will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: OtherOther 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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

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