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NY C86466




April 22, 1998

CLA-2-95:RR:NC:2:224 C86466

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Marjorie Shapiro
Samuel Shapiro & Company, Inc.
The Bourse Bldg - Suite 735
111 S. Independence Mall East
Philadelphia PA 19106-2521

RE: The tariff classification of an "Alien Eraser" from China.

Dear Ms. Shapiro:

In your letter dated April 14, 1998, you requested a tariff classification ruling on behalf of Unique Industries, Inc.

The merchandise consists of an article described as Item #2033 - Alien Eraser. Two other articles described in your letter, item #9076 Confetti Gun and item #9077 Confetti Gun Refills, will be the subject of another ruling letter to be issued in the near future.

The Alien Eraser is a 21/2 inch figure painted green with red eyes and configured to resemble the public's general notion of what an alien would look like. Although the figure may have a practical use as an eraser, in our opinion, it is used primarily as a toy plaything.

The applicable subheading for the item #2033 Alien Eraser will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, toys." The 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 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, National Commodity Specialist Division


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