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NY C88422




June 4, 1998

CLA-2-95:RR:NC:2:224 C88422

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville AR 72716-8023

RE: The tariff classification of toy character figures from Macau and China.

Dear Ms. Blair:

In your letter dated May 26, 1998, you requested a tariff classification ruling.

The merchandise consists of two toy representations of the Sesame Street characters Ernie and Elmo. My 1st Flashlight depicts a plastic five inch high depiction of either character and has a "AA" battery that activates a small bulb located in the characters' toy headwear. A child can operate an on/off button to operate the light. The second representation is a textile 12 inch high figure depicting Ernie or Elmo identified as Magic Lights . Three "AA" batteries activate animal sounds, flashing lights and music. The samples will be returned at your request.

The applicable subheading for the Magic Lights depictions of the Ernie and Elmo figures and the My 1st Flashlight representations of Ernie and Elmo 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 duty rate 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

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