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NY 851178


April 24, 1990

CLA-2-95:S:N:N3D:225-851178

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.99.9000; 9503.90.6000

Mr. James M. Flynn
M-B Sales
915 Harger Road, Suite 200
Oak Brook, Il. 60521

RE: The tariff classification of a bicycle horn and a toy airplane from China.

Dear Mr. Flynn:

In your letter dated March 28, 1990, you requested a tariff classification ruling.

Submitted with your inquiry were two samples of promotional items for the "McDonald's" "I Like Bikes" series. The first sample, known as the "Fry Guy Horn", is a five inch blue plastic horn with a plastic sphere at one end. The sphere is a representation of a "Fry Guy". When the sphere end is squeezed, sound comes out of the opposite end.

The second sample, known as the "Bike Spinner", is a small plastic airplane with a replica of "Birdie", from the chest up only, behind the controls of the plane. The plane has a moving propeller on the front that is activated manually. Both articles are equipped with specific mechanisms that allow attachment to bicycle handlebars.

The applicable subheading for the bicycle horn will be 8714.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of bicycles: other: other: other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the toy plane will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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