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NY D84360




November 18, 1998

CLA-2-95:RR:NC:2:224 D84360

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0050

Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, Texas 75261

RE: The tariff classification of rubber bands, which are parts of a rocking horse, from Hong Kong or China.

Dear Ms. Wood:

In your letter dated October 28, 1998, you requested a tariff classification ruling, on behalf of Today's Kids, your client.

You are requesting the tariff classification on items which are described as rubber bands with plastic or metal rings molded into the rubber. The rubber bands will provide suspension on a rocking horse (identified as item number 385), as well as a number of other riding toys. The rubber bands are essential to the function of the riding toys, and as such will be classified as parts of those toys. The samples will be returned, as requested.

The applicable subheading for the rubber bands used as parts of riding toys will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Parts and accessories." 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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