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NY B87279




August 1, 1997

CLA-2-95:RR:NC:SP:225 B87279

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 6602.00.0000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of assorted toy implements from China and a leather whip from India

Dear Ms. Berghauser:

In your letter dated June 30, 1997, received in this office on July 7, 1997, you requested a tariff classification ruling.

The "Tomahawk", item #653100, is a 15 inch representation of a real tomahawk. It is made of wood with a soft plastic blade and three colored feathers attached to the top.

The next item #653101 is simply described as a "Leather Whip". The whip is intended for theatrical use and measures 6 feet in length.

Item #653103 is referred to as a "24" Promo, Ninja Sword". This plastic article depicts a 24 inch sword and sheath. The sword has a white blade and handle that is decorated in gold and black. The sheath is black with gold embellishments.

The "18" Battle Axe", item #653129, is a plastic imitation of an axe. The axe has a black stem with a metallic coated soft blade.

Last on your list is a "48" Scythe", item #653130 has a black stem and grey colored blade. Both the stem and blade are made of plastic.

The applicable subheading for the "Tomahawk" - item #653100, "24" Promo, Ninja Sword" - item #653103, "18" Battle Axe" - item #653129 and "48" Scythe" - item #653130 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free.

The applicable subheading for the "Leather Whip" - item #653101 will be 6602.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for walking-sticks, seat-sticks, whips, riding-crops and the like. The duty rate will be 4.7 percent.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles which are classifiable under subheading 6602.00.0000, HTS, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

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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