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NY B81330




February 4, 1997

CLA-2:RR:NC:SP:225 B81330

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 9503.80.0010; 9503.49.0020

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

RE: The tariff classification of toy heads and a plastic jointed skeleton from China

Dear Ms. Berghauser:

In your letter dated January 20, 1997 you requested a tariff classification ruling.

The "Shakin Mutant Skull", item #653317, and "Shakin Mutant Old Hag", item #653319 are similar in construction. Both items depict the head of a creature-like being with rubber arms, that wiggle, attached at either side the head. The heads operate on three "AA" size batteries (not included) which cause the eyes to light up flashing, eerie sounds are produced and a shaking vibration is generated. A string is incorporated into the top of the head for hanging purposes.

Item #653318, "Latex Witch Skull", is a sculpted representation of a witch's head. The skin of the head is made of latex and the face is grotesquely configured, thereby, affording a comical appearance. The article features flashing eyes powered by two "AA" size batteries which are not included.

The "5' Mr. Glow N. Bones", item #653338, is a jointed plastic skeleton which can be hung from the ceiling. In addition to glowing in the dark, the skeleton's eyes light up and flash. The item measures 5 feet in height and will be imported in a folded position attached to a header card. Two "AA" size batteries are required for operation but are not included.

The last article is called a "Latex Ghoul", item #653327. The item portrays the head of ghoul-like creature whose eyes are composed of miniature lightbulbs that flash when turned on. The head is made of latex and operates on two "AA" size batteries which are not included. The product is manufactured purely for amusement purposes.

The applicable subheading for the "Latex Witch Skull", item #653318 and "Latex Ghoul", item #653327, 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 "Shakin Mutant Skull", item #653317 and "Shakin Mutant Old Hag", item #653319, will be 9503.80.0010, (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys (except models): incorporating an electric motor. The rate of duty will be free.

The applicable subheading for the "5' Mr. Glow N. Bones", item #653338, will be 9503.49.0020, (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. 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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