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September 13, 1999

CLA-2-95:RR:NC:2:224 E86379

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

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

RE: The tariff classification of five plastic toy figures from China.

Dear Mr. Tomenga:

In your letter dated August 19, 1999, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on five separate plastic toy figures. The first toy represents a dachshund riding a skate and is designated as Wrin No. 01964-009. The front and rear portions of the toy can be compressed together to activate a mechanism that powers the rear wheels causing the dog on the skate to move forward. The second toy depicts an articulated horse wearing a brown saddle. The base of the toy can be pressed upward to manipulate the horse. The horse is identified as Wrin No. 01964-045. The third toy represents a green dinosaur, Wrin No. 01964-015. The dinosaur has a wind up spring mechanism that causes the toy to move in a circular motion. The fourth toy depicts an alien in a flying saucer, Wrin No. 01964-012. When the ridged knob of the toy is rubbed against a hard surface it causes the saucer to spin like a top. The fifth toy represents two attached potato head figures (male and female) walking side by side. When the left ear of the female is wound up the potato heads move forward in an alternate motion. This item is designated as Wrin No. 01964-003. The samples will be returned, as requested.

The applicable subheading for the dachshund, horse, dinosaur and the potato head figures will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesÂand parts and accessories thereof: OtherÂToys.” The rate of duty will be free.

The applicable subheading for the alien in a flying saucer toy figure will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysÂparts and accessories thereof: OtherÂOther toys and models.” 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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