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NY 818239



January 23, 1996

CLA-2-95:RR:NC:FC:224 818239

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020; 9503.49.0020

Katten, Muchin, & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of five plastic toys, depicting "Disney" characters, from China.

Dear Ms. Pearson:

In your letter dated January 15, 1996, you requested a tariff classification ruling, on behalf of M-B Sales.

The first item is a toy which is a small, plastic representation of "Dumbo" the elephant from the Disney movie of the same name. The second item is a small, plastic toy which represents a cat wearing a hat and bow tie. The cat depicted is a character in "The Aristocats", a Disney movie. The third item is a small, plastic toy which represents a fox dressed as "Robin Hood" from an animated Disney movie of the same name. The fourth item is a small, plastic toy representing the human character "Merlin the Magician" from the Disney movie called "The Sword in the Stone". The fifth item is a small, plastic toy representing the human character "Aladdin" from a Disney movie called "The Return of Jafar".

The applicable subheading for the first three items: "Dumbo" the elephant, the cat from "The Aristocats", and "Robin Hood" the fox will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...parts and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". The rate of duty will be free.

The applicable subheading for the fourth item: "Merlin the Magician" from "The Sword in the Stone" movie, and the fifth item: "Aladdin" from the movie titled "The Return of Jafar" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: whether or not dressed: other: not over 33 cm in height". 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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