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NY D81108




August 17, 1998

CLA-2-95:RR:NC:2:224 D81108

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

Lawrence J. Bogard
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, D.C. 20036

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

Dear Mr. Bogard:

In your letter dated August 10, 1998, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on three small plastic toys. The first item is identified as a "Clown Character Wearing A Scarecrow Mask" (WRIN No. 01285-012). The item depicts a well known clown character wearing a scarecrow mask. The clown is depicted from the shoulders up. The clown's scarecrow mask is a separate piece of plastic. The mask is attached to the clown by two prongs on either side of the clown's head. The mask may be raised or lowered to reveal or cover the clown's face. The clown toy is not considered a doll because it does not represent a full bodied human. The second toy is called a "Purple Ghost Wearing A Jack O'Lantern Mask" (WRIN No. 01285-006). This toy depicts a smiling ghost character wearing a jack o'lantern mask. The jack o'lantern mask is molded from a separate piece of plastic. The mask is affixed to the ghost using prongs molded into the ghost's head and indentations in the mask itself. The third toy is called a "Chicken Nugget Character Wearing A Skull Mask" (WRIN No. 01285-009). This item depicts a chicken nugget wearing a skull mask. The skull mask is a separate piece of plastic. The mask is affixed to the chicken nugget character in the same manner as previously described for the other two toy items. The samples will be returned, as requested.

The applicable subheading for the "Clown Character Wearing A Scarecrow Mask" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys; reduced-size ("scale") models...puzzles of all kinds; parts and accessories thereof: Other...Other toys and models." The rate of duty will be free.

The applicable subheading for the "Purple Ghost Wearing A Jack O'Lantern Mask" and the "Chicken Nugget Character Wearing A Skull Mask" 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.

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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