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NY 872426


April 13, 1992

CLA-2-95:S:N:N3D:225 872426

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000, 9503.90.6000,
9503.49.0020, 9502.10.4000

Mr. Ken August
Fun World
Division of Easter Unlimited, Inc.
80 Voice Road
Carle Place, New York 11514

RE: The tariff classification of a toy pirate hook, an inflatable skull, a bendable witch and monster, a toy shaker and a flying bat from China

Dear Mr. August:

In your letter dated March 12, 1992, you requested a tariff classification ruling.

Samples were submitted covering five item numbers. The first item, number 9160, is a "Pirate Hook". The article is made of plastic and comprises a silver colored hook attached to a black base in which a person inserts their hand to hold the hook. The "Pirate Hook" is packaged in cellophane with a cardboard header.

Item number 9184 is an "Inflatable Skull". The skull measures 22 inches in diameter and is made of plastic. The item will be packaged in cellophane with a cardboard advertisement insert.

The third item, number 9369, is "Bendable Halloween Figures". This item comes in two assorted styles, one resembling a witch and the other, a monster. The "Bendable's" are made of a wire skeleton which is covered by a soft molded plastic. Each is full figured having a head, torso, arms and legs. The monster resembles "Frankenstein" with a flat head and bolts extending from his neck. Their bodies are painted green and their clothing is painted on in orange, black and lavender colors.

The next article, item number 9864, is called a "Scary Noise Maker". The noisemaker is made of plastic and is similar to a rattle in nature. A head with a pumpkin or ghost face is connected to a five inch tube. Inside the heads are small plastic beads which rattle when shaken. The noisemakers are tied to a cardboard header.

The final item, number 9288, is a "Battery Operated Flying Bat". The bat is made of plastic and comes with a nylon cord attachment for hanging from the ceiling. When the bat is turned on, his red eyes light up and a propeller is activated in the rear, which causes the bat to revolve when suspended.

The applicable subheading for item 9160, "Pirate Hook" and item 9864, "Noisemaker", 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 9184, "Inflatable Skull", will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem.

The applicable subheading for item 9369 is divided, the "Witch", will be 9502.10.4000, HTS, which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The subheading for the "Monster", 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.

The applicable subheading for item 9288, "Battery Operated Flying Bat", 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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