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NY 862539


May 16, 1991

CLA-2-95:S:N:N3D:225 862539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.2000

Mr. Thomas V. Yarnell
Tommy Moss Properties
Diversified Specialists, Inc.
1913 Southwest Freeway
Houston, Texas 77098

RE: The tariff classification of a toy gun from Thailand

Dear Mr. Yarnell:

In your letter dated April 18, 1991, you requested a tariff classification ruling.

The sample submitted, item number 24030, is known as the "Patriot Radical Recoiler". The "Patriot Recoiler" is a battery operated toy firearm. The gun is made of plastic and requires 6 AA batteries to function. When the trigger is pulled the gun produces a flashing light at the muzzle, an automatic firing sound and a slide action barrel. The gun is designed in patriotic colors of red and white stripes and a blue barrel with white stars. Approximately 1 inch of the muzzle end of the barrel is colored bright orange. Your sample is being returned as requested.

The applicable subheading for the battery operated toy gun will be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys (except models): incorporating an electric motor. The duty rate will be 6.8 percent ad valorem.

Articles classifiable under subheading 9503.80.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

It would appear that item number 24030, as described above, meets the marking requirements of Public Law 100-615; 15 U.S.C.

5001; 15 CFR Part 1150; Federal Register Vol. 54, No. 86, pp 19358 (May 5, 1989). The Department of Commerce has final authority in this matter. For further information, please consult with Dr. Stanley Warshaw or Walter G. Leight, Department of Commerce, (301) 975-4000.

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

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