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NY A87353



October 4, 1996

CLA-2-39:RR:NC:2:222 A87353

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 8505.19.0000; 9503.41.0010

Ms. Sally Berghauser
Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of five assorted articles from China.

Dear Ms. Berghauser:

In your letter dated September 3, 1996, you requested a tariff classification ruling.

You have submitted five samples made of plastic. Sample no. 1, item #615413-012, 8" Dudley. This item is a stuffed toy bunny with long floppy ears. The bunny is dressed in an orange jumper with a matching hat. This toy bunny is made of polyester materials and stuffed with man-made fibers.

Sample no. 2, item #611522-024, is identified as 2-1/2" Stencil Cut Filler Eggs. These stencil cut eggs are made of plastic. The assorted colored eggs open at the center so they may be filled with candy. This product is packaged in sets of twelve in a clear plastic bag with a cardboard header.

Sample no. 3, item #611523-024, is a 2-1/2" Metallic Plastic Filler Eggs with Grass Kit. The kit contains five metallic colored eggs and colorful metallic strips used for grass. The eggs also open at the center so they can be filled with candy. The metallic colored eggs and metallic strips are enclosed in a round container made of plastic.

Sample no. 4, item #613001-036, is identified as a 2-1/2" Pastel Plastic Filler Eggs. The pastel eggs open at the center so they may be filled with candy. These eggs are packaged in a set of twelve and contained in a clear plastic bag with a cardboard header.

Sample no. 5, item #611953-024, is a 4" Wooden Basket Magnet. The magnet is made of ceramic. It has the shape of a basket with a handle, containing eggs. The basket has a bunny pictured on the front. There is a magnet attached to the back for the purpose of holding the magnetic basket in place on the surface.

The applicable subheading for sample no. 1, will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not;...and accessories thereof: toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys and parts and accessories thereof: stuffed toys. The rate of duty will be free.

The applicable subheading for sample nos. 2, 3 and 4, will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for sample no. 5, will be 8505.19.0000, HTS, which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: other. The rate of duty will be 4.9 percent ad valorem.

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 Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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