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NY 873616


May 13, 1992

CLA-2-95:S:N:N3D:225 873616

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.00.4000

Mr. William Neal
The Little Tikes Company
2180 Barlow Road
P.O. Box 2277
Hudson, Ohio 44236-0877

RE: The tariff classification of a wheeled toy cover from China

Dear Mr. Neal:

In your letter dated April 14, 1992, you requested a tariff classification ruling.

The product is called a "Soft Pony Cover" and is referred to as part number 6814200. The sample submitted is made of textile material and is partially stuffed. The cover depicts a pony in appearance and is specially designed to fit the "Soft Pony" ride- on toy, item number 1534. Hidden inside the pony's mane is a rattle, squeaker and crinkle sounding material. Another rattle is found in the tail. The covers will be imported in bulk, taken to the factory, assembled on the "Soft Pony" toy and packaged for retail sale here. Your sample is being returned as requested.

The applicable subheading for the "Soft Pony Cover", part number 6814200, will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children and parts and accessories thereof: other. The duty rate will be 3.6 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was not legally marked.

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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