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NY 818253




January 25, 1996

CLA-2-95:RR:NC:FC:224 818253

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020; 9503.90.0030

Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of five plastic toys from China.

Dear Mr. O'Shea:

In your letter dated January 10, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing Inc.,your client.

You are requesting the tariff classification of five plastic toys. The first item is a toy unicorn, purple in color with a pink translucent plastic mane and a pink textile tail. The second item is a toy winged dragon which is yellow with orange translucent wings. Cranking the tail of the dragon causes the dragon's wings to move. The third item is a beetle transformer toy. A plastic beetle with a red shell and gray tentacles transforms into a robot creature which is attached within the beetle's shell. The fourth item is a rhino transformer toy. A plastic rhino with wrinkled gray skin transforms into a robot creature which is attached to the underbelly of the rhino. The fifth item is a "Hampster Wheel" toy . This toy consists of a clear plastic cylinder which contains a smaller cylinder. Inside the small cylinder is a plastic hamster. When the toy is rolled, the impression given is of the hamster running in place on a wheel.

The applicable subheading for the first four items: the unicorn, the dragon, the beetle transformer toy, and the rhino transformer toy will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...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 fifth item: the "Hamster Wheel" toy 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 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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