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NY 812532





August 3, 1995

CLA-2-95:S:N:N7:225 812532

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, New York 12919

RE: The tariff classification of a play mat with plastic road signs from Taiwan and die cast cars from China

Dear Mr. Fredette:

In your letter dated July 5, 1995, received in this office on July 10, 1995, you requested a tariff classification ruling on behalf of your client Rismo Toys Ltd.

The subject sample consists of a child's play mat, six plastic road signs and two die cast cars. The mat measures approximately 4 feet by 2 feet and is constructed of a non- woven polyester surface with a foam backing. The road signs measure 3 1/2 inches in height and the die cast, free-wheel- ing, cars measure less than 3 inches in length. The surface of the play mat bears a printed aerial view of a town with distinct markings that outline the streets. The mat is intended to be used as a play surface, upon which, the child can position various road signs and maneuver the toy vehicles through the streets. The article is considered a set, for tariff classification purposes, with the essential character imparted by the play mat. Your sample is being returned as requested.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the
article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

The applicable subheading for the play mat with cars and road signs 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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