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NY B81389




February 5, 1997

CLA-2:RR:NC:SP:225 B81389

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

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

RE: The tariff classification of toy heads from China

Dear Ms. Berghauser:

In your letter dated January 22, 1997 you requested a tariff classification ruling.

The "Latex Old Hag W/Flashing Eyes", item #653343-006, is a sculpted representation of a creature'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 "Thunder Light", item #653366-H, is a plastic representation of a head fixed on a base. The unit sits on any flat surface and contains a small light bulb within the head portion. Activated by a sensor mechanism, the product flashes light and makes crashing sounds to simulate thunder and lightning. The item operates on three "AA" size batteries which are not included.

The applicable subheading for the "Latex Old Hag W/Flashing Eyes", item #653343-006 and "Thunder Light", item #653366-H, 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.

We are unable to provide a classification determination for the "Dancin Danglin Bones", item #653356-H, and "Spooky Mutants", item #653375-H, without a matching sample. Please ensure that you include the correct samples when resubmitting any future binding ruling requests.

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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