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NY A85778



July 24, 1996

CLA-2-95:RR:NC:FC:224 A85778

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020; 9503.90.0030

Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of three plastic and textile toys from China.

Dear Mr. O'Shea:

In your letter dated July 15, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing Inc., your client.

You are requesting the tariff classification of three toys: a crab in a plastic shell, a plastic firefly with a textile tail, and a textile caterpillar in a plastic apple. The first toy depicts a white hermit crab with a red head and a pair of claws. The toy measures about four inches in length. The shell is made of plastic, while the the head and the claws are made of red textile material. The crab toy is hollow with an opening in its base, so that a child can manipulate the head of the crab in the manner of a finger puppet. The second toy depicts a firefly which measures about four inches in length. The insect has a brown plastic body, a green plastic head, and two translucent plastic wings. The tail of the firefly is a yellow pouch made of textile material. The body of the firefly is hollow, allowing a child to insert a finger into the toy to manipulate the tail. The third toy depicts the head of a caterpillar sticking out of a red apple. The caterpillar is made of brightly colored textile material. The red plastic apple measures about two inches in height, and has a green plastic stem and leaves. The apple is hollow and open at the bottom, permitting a child to insert a finger into the textile caterpillar to move it like a finger puppet.

The applicable subheading for the first and second toys (the crab and the firefly) 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 third toy (the caterpillar in the apple) will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): 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. 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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