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NY B80679




January 22, 1997

CLA-2:RR:NC:SP:225 B80679

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0020; 9503.49.0020; 9503.90.0030

Ms. Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of toy musical instruments, creatures and a toy scepter from China

Dear Ms. Boucher:

In your letter dated December 23, 1996 you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

The first item, a "Toy Tambourine," is identified by WRIN #6478-79. The article is made of plastic and measures about 4 1/2 inches in diameter. Inside the tambourine are loosely attached metallic disks that make noise when the item is shaken. A printed sticker depicting a woman and goat dancing adorns the side of the tambourine.

The "Toy Horn," WRIN #6478-01, is composed of a gargoyle creature attached to the end of an elongated mouthpiece. The gargoyle holds a yellow horn from which a banner hangs that displays a picture of a court jester's hat. A child can blow through the mouthpiece to produce a horn-like sound. The feature that imparts the essential character of this product is its function as a toy musical instrument.

The next article, WRIN #6478-07, "Gargoyle Juggling Articles", consists of three round shaped gargoyle figures. The gargoyles are grey in color, have a diameter of approximately 2 1/4 inches and are made of plastic. Their features are sculpted to simulate a head, arms and body within the confines of a spherical dimension. You have indicated that the gargoyles will be packaged in sets of three and marketed for use in juggling.

The last item is a toy "Plastic Scepter" WRIN #6478-96. This article measures approximately 5 inches in height and is designed to be held in the hand. At the top of its yellow handle is an orb structure whose top half opens to reveal the head of a male character. The orb opens by pressing a button located on the handle of the scepter.

The applicable subheading for the "Toy Tambourine" - WRIN #6478-79 and "Toy Horn" - WRIN #6478-01 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 "Gargoyle Juggling Articles" - WRIN #6478-07 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 "Plastic Scepter" WRIN #6478-96 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.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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