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NY E81190




May 13, 1999

CLA-2-95: D13 E81190

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, Ar 72716-8023

RE: The tariff classification of a Bug Encounter Live Insect Multi-viewer made in China.

Dear Ms. Blair:

In a letter dated April 20, 1999 you requested a tariff classification ruling.

The article in question is called Bug Encounter Live Insect Multi-viewer, item #7055. This multi-viewer is made of a plastic material approximately 12" in length, 5.5" in width and 6" high at the highest point. This article is a representation of a field or garden area with imitation bugs, leaves and flowers. It has two clear plastic bubbles called dew drops large enough for viewing insects and bugs that can be caught by a child and placed inside. There is a mushroom shaped bug catcher for use in catching insects or bugs. In addition, there are two magnification scopes for viewing live insects and bugs. One views the insects from the top while the other views insects from the underside. The instructions explain to the child how to catch live insects and bugs using the mushroom catcher and how to place the insect into the viewer. Once inside, the insect may be viewed through the clear plastic dew drops or they may be viewed in a magnified manner by looking through the built-in viewing scopes. The instruction booklet also has interesting information about insects.

The applicable subheading for the Bug Encounter Live Insect Multi-viewer, item #7055, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (scale) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, 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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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