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NY A87416




October 1, 1996

CLA-2-95:RR:NC:FC: 225 A87416

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020; 9503.49.0020; 9503.90.0030; 3926.40.0000

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th St. Suite 735
Philadelphia, PA 19106

RE: The tariff classification of a doll, rocking horse, toys and plastic booties from China

Dear Ms. Brenman:

In your letter dated September 6, 1996 you requested a tariff classification ruling on behalf of your client Unique Industries, Inc.

Samples of the subject articles were submitted with your inquiry. All the products are made of plastic and are intended for use at parties as favors, cake decorations, etc.

The "Sleeping Baby", item #17523, depicts an infant lying down with eyes closed. The figure measures 3 inches in length and 1 inch in height.

The "Rocking Horse", item #17525, measures 2 1/4 inches in height and 2 1/2 inches in length. It is capable of rocking back and forth when manipulated.

The "Animal Magnifiers", item #2038, are two dimensional figures depicting a snail and lobster. Placed within the center of the articles is a round plastic magnifier lens. The lens capacity for magnification is negligible. Additionally, because the pattern of the animals does not wrap around the entire figure they do not qualify as toys representing animals or non-human creatures. Instead, they will be considered other toys of Chapter 95.

The "Baby Booties", item #17521, are plastic hollow representations of a baby's shoe. They measure 2 1/2 inches in length and 1 1/2 inches in height.

The applicable subheading for the "Sleeping Baby", item #17523, will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free.

The applicable subheading for the "Rocking Horse", item #17525, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free.

The applicable subheading for the "Animal Magnifiers", item #2038, will be 9503.90.0030, 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 free.

The applicable subheading for the "Baby Booties", item #17521, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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 J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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