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PD A80866

March 13, 1996

CLA-2-96:L:CO:D22 A80866

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Gregory W. Bowman
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Il 60661-3693

RE: The tariff classification of toy airplane from China

Dear Mr. Bowman:

In your letter dated February 28, 1996, you requested a tariff classification ruling on behalf of your client, M-B Sales of Westmont, Illinois.

Submitted with your inquiry was a small, stuffed representation of a passenger airplane measuring 4 inches in length and having a wing span of 4 1/2 inches. The item called "Plush 777 Plane," is composed of a polyester material outer shell stuffed with polyester fiber. The stuffing material imparts the shape of the airplane. Windows are painted on the sides of the jet along with an airline logo on each side of the tail wing. Two eyes and a mouth are also painted on the front of the article. A hat representing a pilot's cap is sewn onto the front top portion of the plane. You state that the article will be distributed on airline flights as a marketing promotion. The item is intended for children over one year of age.

The applicable subheading for the stuffed article will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...: Other: Other: 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 Part 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.

Sincerely,

Leticia Moran
Port Director

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