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NY 801321




September 22, 1994

CLA-2-95:S:N:N8:225 801321

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000; 9503.49.0020

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

RE: The tariff classification of various toys from China

Dear Mr. O'Shea:

In your letter dated August 22, 1994, received in this office on August 24, 1994, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

Five samples were submitted with your inquiry. The first item, WRIN #5634-27, depicts an outer-space creature in a flying saucer. The upper torso and head of the creature are permanently affixed inside the flying saucer. The bottom of the saucer contains five wheels, one of which, is connected to a gear mechanism. The figure has an open heart shape on his chest directly below his neck. An extension of the neck, hidden within the torso, is painted in part grey and red. When the article is pushed, the wheels turn, causing the creature's head to pop up and down. As the neck forces the head upward, it also produces a change in the color of the creature's heart.

The second article is identified as, "Mermaid in Pool Vehicle", WRIN #5634-39. This item portrays the figure of a mermaid, sitting on a rock which protrudes out of the water or a pool. An animated fish is depicted swimming on top of the pool beside the mermaid. The underside of the pool contains two rolling wheels. When the item is pushed, a connecting mechanism forces the water and fish to spin completely around the mermaid figure.

"Food Items on Serving Tray Vehicle", WRIN #5634-39, depicts a hamburger, french fries and milkshake sitting on a tray placed

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above a wheeled cart. The food products have animated facial features and wear party hats. Five wheels are attached to the cart. One of the wheels is connected to an internal shaft. When the cart is pushed, the action causes a tongue-like piece to protrude in and out of the french fry's mouth.

The next item "Beagle in Organ Vehicle", WRIN #5634-42, portrays the upper portion of a dog playing an organ. The dog is permanently affixed in front of the key board with two paws above the keys. The article has four rolling wheels which, when pushed, causes an inner mechanism to move the organ's pipes up and down.

Finally, "Dalmatians in Gift Box Vehicle"", WRIN #5634-24, depicts two Dalmatian puppies sitting on top of a gift box. The box is white with black printed markings and a red bow. Located underneath the box are two wheels which are connected to an internal mechanism. Inside the box is the head of another Dalmatian. When pushed, the Dalmatian's head pops up, forcing the box cover to partially open and close.

Each item is made of plastic and measures under 4 inches in height and less than 3 inches in width. All of the above toys have a pull out fastener attached on two sides of the vehicle. This additional feature permits the items to be connected, thereby, forming a train. Every article will be sold individually in a sealed polybag.

The applicable subheading for the "Outer Space Creature in his Spaceship", WRIN #5634-27, "Food Items on Serving Tray Vehicle", WRIN #5634-36, "Beagle in Organ Vehicle", WRIN #5634-42 and "Dalmatians in Gift Box Vehicle", WRIN #5634-24, will be 9503.90.6000, 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 6.8 percent ad valorem. The applicable subheading for the "Mermaid in Pool Vehicle", WRIN #5634-27, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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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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