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NY C80249




October 23, 1997

CLA-2-95:RR:NC:SP:225 C80249

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a toy helmet from China

Dear Mr. Simpson:

In your letter dated September 29, 1997 you requested a tariff classification ruling on behalf of your client Jacobson Hat Co., Inc.

Two samples of children's toy helmets were submitted with your inquiry. Both items are made of plastic and have attached plastic fasteners which secure the helmets under the child's chin. Style #15341 depicts a "Racing Helmet" and style #14954 represents a "Police Helmet". Each style has a movable visor that may be raised above the helmet or lowered to cover the eye area.

These helmets are not designed for protective use but rather for a child to wear when pretending to be a race car driver or policeman. They are of the kind worn to simulate adult professions and are recognized by their construction as solely for use in play activities. These are not the type of helmets one would purchase for protection while riding a bicycle.

The applicable subheading for style #15341 "Racing Helmet" and style #14954 "Police Helmet" 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.

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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