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NY 899433





July 13, 1994

CLA-2-84:S:N:N3:102 899433

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.10.0000; 9503.49.0050

Mr. Joel K. Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048

RE: The tariff classification of vacuum pumps and "Vac-Man" parts from China

Dear Mr. Simon:

In your letter dated June 21, 1994, on behalf of your client, Cap Toys Inc., a subsidiary of Russ Berrie & Company, Inc., you requested a tariff classification ruling.

The items in question are; a hand-held vacuum pump, a "Vac- Man" head, and additional components which are used to insert into the head. The pump is used to remove the air from the body of the finished doll, thereby allowing the body to stretch. The pump and Vac-Man head are made of plastic.

The applicable subheading for the vacuum pump will be 8414.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum pumps. The rate of duty will be 3.7 percent ad valorem. The imported "Vac-Man" head component is classified in subheading 9503.49.0020, HTS, the provision for "Toys representing animals or non-human creatures...: Other, other toys not having a spring mechanism. The rate of duty 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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