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NY C81052




October 29, 1997

CLA-2-95:RR:NC:2:224 C81052

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025: 9503.90.0045

Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006-1108

RE: The tariff classification of four plastic toys from China.

Dear Ms. Boucher:

In your letter dated October 22, 1997, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification of four plastic children's toys. The first toy is a blue puppy dog which measures 3 inches long. When the puppy's legs are pushed together, the puppy makes a yapping sound. The second toy depicts an elephant and a baby zebra. The elephant is seated atop four free-rolling wheels. Attached to the elephant by a small hitch is a baby zebra. The zebra is also seated atop four free-rolling wheels. The third item depicts a miniature camera. The body of the camera is blue and yellow. When a red button to the side of the lens is depressed, the lens spins around. The fourth item depicts a policeman driving a miniature police car. The car is red and blue with red free-rolling wheels and red lights. When the car is moved, the expression on the policeman's face changes. Samples will be returned, as requested.

The applicable subheading for the puppy dog toy, and the elephant and zebra toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." The rate of duty will be free.

The applicable subheading for the toy camera, and the toy policeman in a police car will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...parts and accessories thereof: 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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