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NY 810154




June 1, 1995

CLA-2-95:S:N:N8:225 810154

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a wooden toy from China

Dear Ms. Aldinger:

In your letter dated May 2, 1995, you requested a tariff classification ruling.

A sample of the "Wooden Santa Down The Chimney Decoration" was submitted with your inquiry. The article is made of wood and consists of a wooden board painted to depict a chimney and a two dimensional santa figure. The chimney measures 13 1/2 inches in height and has 17 pegs protruding out along the sides of the chimney. The pegs are precisely spaced in a manner conducive to aiding the figure down the chimney. The wooden santa figure measures 2 inches in height. His features are painted on one side of the wood and do not extend around to the back. When the santa figure is released between pegs at the top of the chimney he will freely descend to the bottom.

The applicable subheading for the "Wooden Santa Down The Chimney Decoration" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

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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