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February 8, 1999

CLA-2-95:RR:NC:2:224 D87368

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

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

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

Dear Mr. Tomenga:

In your letter dated January 26, 1999, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on four plastic toys which represent four different versions of a non-human creature, which most closely resembles an owl with oversized ears. The first version of this toy is called “Blinking Animal”, and it is predominantly black in color. The toy is about 3 inches high, as are all the other versions. Pushing the tail causes the eyelids to flutter. The second version is called “Walking Animal”, and the toy is mostly pink in color with wheels on its bottom. When the toy is pulled backwards along a flat surface, the two wheels wind a tension spring. When the toy is released, the spring propels it forward and the feet move up and down. The third version is identified as “Sighing Animal”, and is predominantly white in color. The toy is depicted as sitting with feet pointing upwards. Its two outstanding features are its movable eyes and the high pitched sounds it makes when turned upside down, or shaken. The fourth version is called “Squeaking Animal”, and is mostly yellow in color. This character’s distinguishing features are the sound and expressions which it makes. When pushed, its round tail causes the eyelids and beak to open, and a squeaking sound to be emitted. Samples will be returned, as requested.

The applicable subheading for the four plastic toys representing non-human creatures 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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