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NY 881813




February 3, 1993

CLA-2-95:S:N:N8:224 881813

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000; 9503.49.0020; 9503.90.6000

Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75, North Hangar Road, Suite 211
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of toys and toy animal figures from China.

Dear Mr. Silvey:

In your letter dated January 5, 1993, on behalf of your client, The Paper Magic Group, you requested a tariff classification ruling.

Four samples were submitted with your inquiry. Item number 612001 is a textile representation of a rabbit measuring approximately 8 inches in height, composed of plush knit fabric with a plastic nose and eyes and fully stuffed with textile material. Item number 612002 and item number 612003, samples of which were not submitted, are identical to the above mentioned item but measure 9 and 11 inches respectively. Item number 610845 is a molded polyvinyl chloride toy animal figure measuring approximately three inches in height. Item number 616010 is a plastic representation of a rabbit with the head and body connected by a metal spring, permitting the head to jiggle; such springs are not considered spring mechanisms for tariff classification purposes. Item number 616000 is a molded plastic representation of a rabbit piloting an airplane.

The applicable subheading for the plush bunnies, item number 612001, item number 612002, and item number 612003, will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, stuffed. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the squeeze toy figure, item number 610845, and the toy jiggle figure, item number 616010, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the rabbit in an airplane, item number 616000, 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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

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