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July 26, 1999

CLA-2-95:RR:NC:2:224 E84831

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 3926.90.9880

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

RE: The tariff classification of a clip-on treasure keeper, a plastic toy dog and a plastic toy monster from China.

Dear Mr. Tomenga:

In your letter dated July 15, 1999, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

The submitted samples are as follows: a clip-on treasure keeper (Wrin. No. 01757-018), a gray toy dog (Wrin. No. 01757-003) and a blue toy monster (Wrin. No. 01757-042). The clip-on treasure keeper is a child’s coin purse, made of molded plastics, measuring approximately 3 1/4 inches by 2 1/2 inches by 1 1/2 inches. The purse is molded in the shape of the head of a fictional character. The purse has a 1 1/2 inch long horizontal opening on the back through which coins or other small articles may be inserted. A plastic clip is attached to the character’s head, and allows the purse to be clipped onto a backpack or belt. The gray dog is approximately 3 inches in length, and the lower limbs are movable while the upper limbs remain in a clapping position. The head swivels from side to side. The third item, the blue monster toy, depicts a fictional blue monster with a green belly. The monster is in an upright position with its arms close to its body. Samples will be returned, as requested.

The applicable subheading for the clip-on treasure keeper will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics...Other...Other.” The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the gray dog toy and the blue monster toy 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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