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NY C89539


July 1, 1998

CLA-2-95:RR:NC:2:224 C89539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Ruby L. Wood

Evans and Wood & Co., Inc.

P.O. Box 610005

DFW Airport, TX 75261

RE: The tariff classification of two toy items called "Boot Me Billy" and "Bad Ballz" from China.

Dear Ms. Wood:

In your letter dated June 18, 1998, you requested a tariff classification ruling, on behalf of Today's Kids, your client.

You are requesting the tariff classification on two items which have been described as "Boot Me Billy" (a beaten up character) and "Bad Ballz" (five sports themed characters). All styles have plush exteriors and each has an electronic sound box inside. When the sound box is turned on, each of the toys is a wise-cracking guy who taunts children to beat him up. When the character is hit or kicked a shock switch causes him to make one of four sounds. If the character has not been hit for four seconds, he begins to taunt the child with one of four wise cracking phrases. Drawings will be returned, as requested.

The applicable subheading for the "Boot Me Billy" and "Bad Ballz" character toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "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 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,


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