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NY D82719




October 20, 1998

CLA-2-39:RR:NC:SP:222 D82719

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Dawn Bialy
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a plastic flocked rabbit bank from China.

Dear Ms. Bialy:

In your letter dated September 16, 1998, you requested a tariff classification ruling.

The submitted sample is identified as item #612290, a flocked rabbit bank. It is made of plastic and covered with flocking material. The rabbit figure has a money slot in the back.

The flocked rabbit is not a toy of heading 9503, Harmonized Tariff Schedule of the United States. The article's principal function is to act as a novelty repository for coins. It possesses little intrinsic amusement value. It's physical appearance hardly provokes the type of amusement one derives from objects commonly recognized as toys. The bank is devoid of toy features that appeal to the fun sense such as exaggerated or comical facial features, sound, animation, bright colors, toy apparel or adjustable limbs. The flocked rabbit bank contemplates a different form of amusement and is representative of a class or merchandise separate and distinct from toys.

The sample is returned as you requested.

The applicable subheading for the flocked rabbit bank will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

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 Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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