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NY B87245



JULY 29, 1997

CLA-2-95:NEW:TCB II:DO5-B87245

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9503.49.0020; 9503.90.0030

Mr. Michael E. Roll
Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of "Peter Pan" toys from China.

Dear Mr. Roll:

In your letter dated July 3, 1997, on behalf of your client M-B Sales, you requested a tariff classification ruling.

With your letter you submitted three production samples of various toy products. The first item is designated as WRIN No. 00813-000, the "Peter Pan Glider". This item is a plastic depiction of Peter Pan attached to a pair of plastic wings. The article is capable of flight when tossed into the air.

The second item is designated as WRIN No.00813-012, the "Peter Pan Activity Tool". This item is a toy replica of a camper's pocket knife. The tool contains a ruler, a plastic shovel, and a pair of plastic tweezers in the shape of a crocodile.

The third item is designated as WRIN No. 00813-018, the "Smee Light". This item consists of the upper torso of a pirate character named Smee which is attached to a replica of a wooden barrel. When the Smee torso is pushed down, an LED light projects a weak beam of light several inches, and is intended to illuminate the bottom of the barrel.

The applicable subheading for the "Peter Pan Glider" 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 applicable rate of duty will be free.

The applicable subheading for the "Peter Pan Activity Tool", and for the "Smee Light" will be 9503.90.0030 Harmonized Tariff Schedule of the United States (HTS) which provides for Other toys: Other.......Other: Other toys (except models), not having a spring mechanism. The applicable rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage

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