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NY J86968

August 5, 2003

CLA-2-95:RR:NC:2:224 J86968


TARIFF NO.: 9503.49.0000; 9503.90.0080

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of two plastic toys from China

Dear Mr. Tomenga:

In your letter dated July 29, 2003, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client.

You are requesting the tariff classification on two toy items that are described as follows: a Bear Spinning Top and an Eagle/Man Creature. The bear shaped top is approximately 3 inches high and functions as a spinning top toy. The Eagle/Man Creature toy depicts a figure that is part-man and part-eagle and this toy is about 5 inches in height. The first will be classified in Chapter 95 as an “other” toy, while the second will be classified also in Chapter 95 but as a toy representing a non-human creature. The samples will be returned, as requested by your office.

The applicable subheading for the Eagle/Man Creature (U.S. Wrin 08453-018) 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.

The applicable subheading for the Bear Spinning Top (U.S. Wrin 08453-003) will be 9503.90.0080, Harmonized tariff Schedule of the United states (HTS), which provides for other toys; reduced-size (“scale”) models...puzzles of all kinds; parts and accessories thereof: 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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