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NY L82296

February 22, 2005

CLA-2-95:RR:NC:2:224 L82296


TARIFF NO.: 9503.49.0000; 7326.20.0070

Mr. Ralph Saunders
Deringer Logistics Consulting Group
1 Lincoln Boulevard, Suite 225
Rouses Point, NY 12979

RE: The tariff classification of 5 assorted items from China

Dear Mr. Saunders:

In your letter dated January 21, 2005, you requested a tariff classification ruling, on behalf of Car Freshner Corp., your client.

You are requesting the tariff classification on five articles as follows: an unscented piggy bank made of polyvinyl chloride resin, an unscented polyvinyl chloride resin pine tree attached to a metal key ring, a bio-hazard auto air freshener (diffuser), a Hula Garfield air freshener, and a Western gear steer skull air freshener. The samples will be returned, as requested.

You stated in your letter that the piggy bank should be classified in 3924.90.5500 HTS. However, we are of the opinion that the item is too small to function as a bank. Rather, we believe that the piggy bank would be most suitable for use as a toy.

The Garfield air freshener functions as a source of amusement while it freshens the air. Therefore, it would also be classified as a toy representing an animal in Chapter 95 of the HTS.

The applicable subheading for the toy piggy bank and the Hula Garfield toy will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the pine tree key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire. The rate of duty will be 3.9% ad valorem.

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.

We are returning your request for a classification ruling regarding the bio- hazard auto air freshener (diffuser) and the Western gear steer skull air freshener because we need additional information in order to issue a ruling.

Samples of these products were submitted with your ruling request. The samples are being returned to you.

Please submit marketing material for these products: the bio-hazard auto air freshener and the Western gear steer skull air freshener.

Please submit a value breakdown for the bio–hazard auto air freshener and the steer skull air freshener.

Are these two products refillable, and what is the source of the fragrance?

Please provide a fragrance breakdown.

As regards the bio-hazard auto air freshener, is there any other function of the plug-in?

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please submit the samples and a copy of your original letter, along with any additional information requested in this notice.

Please mail your request to the U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Stephanie Joseph at 646-733-3268.


Robert B. Swierupski

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