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NY 896433


April 8, 1994

CLA-2-95:S:N:N8:224 896443

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of toy figures from China.

Dear Mr. August:

In your letter dated March 31, 1994, you requested a tariff classification ruling.

The articles are identified as 9853 - 6 foot Monster Making Kit and 9854 - 6 foot Ghoul Making Kit. Each possess a vinyl body with sound unit and molded hands, feet and head. When one passes near the creatures, their battery-operated eyes light up and a sound chip is activated generating eerie sounds.

In our opinion, the subject articles, while having seasonal decorative qualities, serve primarily to provide amusement. Heading 9503, Harmonized Tariff Schedule of the United States (HTSUSA), provides for "[o]ther toys; reduced-size ("scale") models...and accessories thereof...." The notes to chapter 95 indicate that the chapter covers toys of all kinds, whether designed for the amusement of children or adults. The Explanatory Notes to heading 9503 indicate that the heading covers toys representing non-human creatures, and that many of the toys are mechanically or electrically operated. It appears that heading 9503 most accurately describes the subject monster and ghoul creature figures.

The applicable subheading for the 9853 - 6 foot Monster Making Kit and the 9854 - 6 foot Ghoul Making Kit will be 9503.49.0020, HTSUSA, which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other...Other toys 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
Area Director

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