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NY 812527




July 18,1995
CLA-2-95:S:N:N7:224 812527

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Bernard Rosauer
International Rocking Horse Co.
2340 North 66th Street
Wauwatosa, WI 53213

RE: The tariff classification of wooden rocking horses from England, France, and Germany.

Dear Mr. Rosauer:

In your letter dated June 29, 1995 you requested a tariff classification ruling.

You have requested information on the tariff treatment of high quality wooden rocking horses from England, France, and Germany. You stated in your letter that the rocking horses are constructed of elm, pine, and mahogany woods. You also stated that some models will be painted with a non-toxic, non-lead based paint and that some models include leather saddles and natural horse hair. Your letter includes a material breakdown, by percentage, for Model One, Model Two, and Model Three. Model One is 90% wood, 3% hair, 2% paint, and 5% leather saddle. Model Two is 92% wood, 3% hair, and 5% leather saddle(the wood is not painted). Model Three is 100% wood. Based on the above breakdown, there is no question that the chief material for classification purposes is wood.

The applicable subheading for the wooden rocking horses will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: toys representing animals and non-human creatures(for example, robots and monsters) and parts and accessories thereof, other, toys not having a spring mechanism: other". 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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