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NY C83728




February 18, 1998

CLA-2-95:NEW:TCB II:DO5-C83728

CATEGORY: CLASSIFICATION

TARIFF NOS.:9503.49.0025; 9502.10.0060

Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of toys from Macau.

Dear Ms. Young:

In your letter dated January 14, 1998, on behalf of your client Meijer Inc., you requested a tariff classification ruling.

With your letter you submitted a sample of a toy product called "My First Flashlight". The item is in the shape of the Sesame Street character "Elmo". The article is made of plastic, and has a light built into the construction helmet on the character's head. The package also pictures a similar item in the shape of the Sesame Street character "Ernie".

The applicable subheading for the "Elmo" flashlight 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 applicable rate of duty will be free.

The applicable subheading for the "Ernie" flashlight will be 9502.10.0060 Harmonized Tariff Schedule of the United States (HTS) which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed..... Other. 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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