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NY I86197

September 27, 2002

CLA-2-95:RR:NC:2:224 I86197


TARIFF NO.: 9503.49.0000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Bouncing Butterfly” toy from China.

Dear Ms. Wierbicki:

In your letter dated September 13, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on an item that is identified as a “Bouncing Butterfly”, item PP#254960. The instant merchandise is a toy figure, a three-dimensional, full-figured representation of a butterfly. The toy butterfly is constructed of a plush fabric exterior of various colors, including iridescent blue, yellow and green appliques on both wings and a whimsical, amusing facial expression. The article houses a removable, battery-operated mechanism programmed with vibrating movements and sound. The mechanism is activated by pressing down on the body of the toy, causing the butterfly to dance as the melody to “London Bridge” plays. The “Bouncing Butterfly” will be classified in Chapter 95 of the HTSUSA, as other toys representing animals. The sample will be returned, as requested.

The applicable subheading for the “Bouncing Butterfly”, item PP#254960, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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