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NY B89576




October 7, 1997

CLA-2-95:RR:NC:SP:225 B89576

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 9503.49.0025;
9403.60.8080; 4420.90.8000

Mr. Frank Costa
P.C. Industries Inc.
Unit #3
100 Industrial Crescent
Summerside, P.E.I. C1N 5N6

RE: The tariff classification of a toy hobby horse, rocking horses, and wooden coat racks from Canada

Dear Mr. Costa:

In your letter dated September 8, 1997, received in this office on September 15, 1997, you requested a tariff classification ruling.

A color brochure was submitted with your inquiry which pictures the various items under consideration. We have grouped your products according to class of merchandise and note that more than one item number simply reflects differences in wood pigment and/or size.

The wooden stick horse (item numbers PC 420B and PC 420) depicts the traditional form of the toy. A wooden horse's head is affixed to a long wooden pole. Strands of wool are used to resemble hair and two wooden handles protrude out from the sides of the horse's head. It is intended that a child will straddle the long pole and, while holding the handles at the horse's head, pretend to be riding it.

The wooden rocking horses (item numbers PC 423B, PC 423W, PC 423CL, PC 422, PC 422B and PC 421) are designed to be ridden by young children. Style PC 422B has a wooden guard rail around the seat to prevent toddlers from sliding off. Style PC 423CL has a gold pole rising up from behind the horse's head to resemble a carousel horse.

Item PC 425 is a floor standing coat rack that measures 43 inches in height. The article is made of wood and resembles a stick horse affixed to a square wooden base. It has two wooden pegs for holding coats.

The last product, item PC 426, is a wall mounted, wooden, coat rack. It, too, is like the stick horse in appearance but with three pegs situated along the pole shaft for clothing placement. This article measures 43 inches in length.

The applicable subheading for the wooden stick horse (item numbers PC 420B and PC 420) will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the wooden rocking horses (item numbers PC 423B, PC 423W, PC 423CL, PC 422, PC 422B and PC 421) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.

The applicable subheading for the floor standing coat rack (item PC 425) will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture: other, other. The general rate of duty will be 1 percent ad valorem.

The applicable subheading for the wall mounted coat rack (item PC 426) will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The general rate of duty will be 4%.

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,

Robert B. Swierupski
Director,

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