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NY H88907

March 15, 2002

CLA-2-95:RR:NC:SP:225 H88907


TARIFF NO.: 9503.90.0080

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of Toy Telescope with Tripod Stand from China

Dear Mr. Hoffacker:

In your letter dated February 27, 2002 you requested a tariff classification ruling on behalf of your client Big Lots Stores, Inc.

The sample, item #1824, is a plastic item, which gives the appearance of a telescope with its tripod stand. One is supposed to focus the plastic lenses by sliding the eyepiece back and forth. However, all attempts at focusing resulted in a blurry image. Since the item can not function in the manner of a telescope, it must be considered a toy.

The applicable subheading for the item 1824 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;: Other: Other. 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 646-733-3026.


Robert B. Swierupski

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