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NY E87015




September 24, 1999

CLA-2-39:RR:NC:SP:221 E87015

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.32.6050

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the “Happy Easter Fun Egg & Straw” from China.

Dear Mr. Hoffacker:

In your letter dated September 2, 1999, on behalf of Consolidated Stores, you requested a tariff classification ruling.

A sample was provided with your letter. The sample consists of a twisted polystyrene plastic drinking straw with an attached egg-shaped plastic container. As you requested, the sample is being returned.

You suggest classification as a toy in heading 9503. However, the straw is fully functional and is not designed to amuse. Nor is the product a festive article of heading 9505, since straws are not traditionally associated with Easter and the product, as a whole, is not a three-dimensional representation of an accepted symbol.

The applicable subheading for the Happy Easter Fun Egg & Straw will be 3917.32.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics, other, not reinforced or otherwise combined with other materials, without fittings, other, other. The rate of duty will be 3.1 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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