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NY B86080




June 6, 1997

CLA-2-95:RR:NC:2:224 B86080

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020; 9503.49.0020

Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006-1108

RE: The tariff classification of a toy raven, a toy dragon, and a toy woman from China.

Dear Ms. Boucher:

In your letter dated May 31, 1997, you requested a tariff classification ruling, on behalf of Simon Marketing Inc., your client.

You are requesting the tariff classification of three plastic toys. The first toy depicts a black raven. The raven's head can be moved forward and backwards. When the raven's head is moved, the bird's wings flap up and down. The tail of the raven moves allowing the article to be clipped onto a book as a bookmark. The second toy depicts a black dragon. Inserted into the tail of of the dragon is a ball point pen cartridge. This cartridge is not replaceable. The third toy depicts a woman in a long black dress. The woman is wearing a headdress in the shape of two cones. Rising from the top of her head is a piece of green plastic in the shape of flames. This plastic is actually a miniature ruler. Although all three articles have a function other than amusement (bookmark, pen, and ruler), the primary purpose of each article is the amusement/entertainment of children. Samples will be returned, as requested.

The applicable subheading for the raven and dragon will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". The rate of duty will be free.

The applicable subheading for the toy depicting a woman (in a black dress) 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: Dolls, 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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