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NY A89721





December 19, 1996

CLA-2-95:RR:NC:2:225 A89721

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090; 9503.50.0020; 9502.10.0020; 7117.90.7500

Mr. Robert F. Seely
Katten, Muchin & Zavis
525 West Monroe St. Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of a mask, toy drum, PVC figure and a necklace from China

Dear Mr. Seely:

In your letter dated November 21, 1996 you requested a tariff classification ruling on behalf of your client M-B Sales.

The four products submitted will be used as a marketing promotion for a restaurant chain. The first item is called "Esmerelda's Amulet", WRIN #6478-93, and consists of a plastic pendant secured to a textile cord with plastic snap closure. The pendant depicts an oval shaped picture frame measuring 4 inches in height and 2 inches in width. Inside the frame is a two dimensional picture of the character "Esmerelda" from the Disney movie, "The Hunchback of Notre Dame". Upon manipulation of the amulet, the image of "Esmerelda" appears to change or move. You indicate in your letter that the article is valued over 8 cents per piece.

The next item "Clopin's Mask", WRIN #6478-99, is a plastic mask covering the eye and nose areas of the face. A plastic handle, that attaches to one side of the mask, is used to hold the mask over one's face.

The "Drum", WRIN #6478-04, is basically a toy musical instrument. Unique in its design, the drum is molded in an upright position to a plastic base. Affixed to the top of the drum is the head, neck, shoulders and arms of a human character. The character is constructed to rock from side to side when shaken. This motion causes the character's arms to hit the drum thereby making a tapping sound.

The "Quasimodo Bird Catcher", WRIN #6478-10, is a molded PVC figure of the character "Quasimodo" holding a bird's nest with a plastic bird attached by a two inch length textile cord. The character stands 8 cm in height. A child can play with the figure by attempting to swing the bird and catch it in the bird's nest.

The applicable subheading for "Esmerelda's Amulet", WRIN #6478-93, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be Free.

The applicable subheading for the "Clopin's Mask" will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

The applicable subheading for the "Drum" will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.

The applicable subheading for the "Quasimodo Bird Catcher" 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.

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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