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December 2, 1998

CLA-2-95:D13 D84646

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W. Suite 500
Washington, D.C. 20036

RE: The tariff classification of spinning tops made in China.

Dear Mr. Tomenga:

In a letter dated November 5, 1998 you requested a tariff classification ruling on behalf of your client, Simon Marketing Inc.

Included with your letter were four samples. The samples are identified as Wrin No 01457-000, Man emerging from Red Pot; Wrin No 01457-018, Bald Man with Eyes Closed; Wrin No 01457-012, One Eyed Man with Large Sideburns; and Wrin No 01457-006, Black Horse.

Each sample, although different in coloring and motif, is constructed in the same manner. The tops are made of two pieces of molded plastic. Each has a round spinning portion that protrudes from the base of the article. This pivot point is connected to a weight inside the article. The weight keeps the top upright while spinning. In operation the user holds the top at a 45 degree angle with the pivot point against a flat surface and then vigorously dragging or pushing the top causing the internal weight to spin. Once the weight inside is spinning the top can be placed upright where it will continue to spin for a short time blurring the image.

The applicable subheading for four spinning tops will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys and models. The rate of duty is 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. Your samples are being returned under separate cover.

Sincerely,

Jeffrey R. Walgreen
Port Director

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