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NY 865170


July 22, 1991

CLA-2-95:S:N:N3D:225 865170

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9503.49.0020

Ms. Stacey M. Andrade
Shelcore, Inc.
3474 South Clinton Ave.
South Plainfield, N.J. 07080

RE: The tariff classification of plastic water toys and animals from China

Dear Ms. Andrade:

In your letter dated July 12, 1991, you requested a tariff classification ruling.

Five retail packages, without samples, were submitted with your inquiry. The first item, number 02627, is "Pour 'N Play Pails". This article contains 3 plastic pails for water activities such as sprinkling, pouring, and scooping water. The pails may be stacked, one inside the other, for easy portability and storage.

The second item, number 02628, is known as "Float 'N Spin Lily Pad". This set includes a plastic green lily pad with attached spinning flower, a plastic turtle with removable shell that can scoop and sprinkle water and a yellow duck that floats.

The third item, number 02625, is called "Spouting Whales". Three brightly colored plastic whales may be linked together forming a fish train. The whales have a small hole in the top of their head allowing water to be inhaled which will spout out when squeezed.

The next item, number 02629, is known as "Nest 'N Float Sailboats". The set includes three plastic sailboats of different sizes allowing each to fit neatly inside the larger one. This "nesting", as it is called, allows for further play activity and easy storage.

The last item, number 03645, is known as "Bop 'N Bob Boat". This single toy is made of soft vinyl and designed with colorful characters for baby. The boat has a vinyl sail and is inflatable.
The applicable subheading for item numbers 02627, 02629 and 03645 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.

The applicable subheading for item numbers 02628 and 02625 will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. 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

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