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NY B86961




June 27, 1997

CLA-2-95:RR:NC:2:224 B86961

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 elephant and a toy panther from China.

Dear Ms. Boucher:

In your letter dated June 24, 1997, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on two plastic toy animals. The first toy is a "Pink Elephant" (Wrin No. 0565-03) which represents an elephant. The toy is about 2.5 inches in height with a pink head and body, and a reddish tuft of hair. The elephant will be filled with candy after importation. When the head of the elephant is moved backwards, it reveals a small opening through which candy is dispensed. The second toy is a "Grey Panther" (Wrin No. 0565-06) which depicts a grey panther in a sitting position. The article is about 3 inches tall. When the tail of the panther is turned, it moves a small piece of plastic at the bottom of the panther's base creating a small opening through which candy can be dispensed. The panther will also be filled with candy after importation. Samples will be returned, as requested.

The applicable subheading for the toy elephant and the toy panther 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.

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 Tom McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity

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