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NY C85887





April 21, 1998

CLA-2-95:RR:NC:SP:225 C85887

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0025; 9503.90.0045

Mr. Tom Gairing
The Little Tikes Company
2180 Barlow Road
Hudson, Ohio 44236

RE: The tariff classification of dolls and assorted plastic toys from China

Dear Mr. Gairing:

In your letter dated March 25, 1998 you requested a tariff classification ruling.

The "Dirt Diggers", item #0806, is composed of plastic molded toys which include: two human figures, a dog, an imitation boulder, a combination gas pump/shovel unit, and a dump truck. Both figures measure 2 1/2 inches in height and depict men in construction outfits. All other components are proportionately sized to the two figures. These products are designed for children of toddler age.

Upon importation, the described toy components will be combined with other U.S. made toys and packaged here for retail sale. In their imported condition, the articles do not comprise a set for classification purposes and therefore, are separately classifiable.

The applicable subheading for the two construction worker figures 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: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the dog 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 boulder, gas pump/shovel unit and dump truck 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.

For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your products reflect the proper country of origin marking requirements.

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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