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NY G84114




December 7, 2000

CLA-2-95: D13 G84114

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

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

RE: The tariff classification of various Dalmatian toys, made in China.

Dear Mr. Tomenga:

In a letter dated November 10, 2000, you requested a tariff classification ruling on four plastic Dalmatian toys. A sample of each article was provided.

Article #1, “Dog with a Yellow Candle in a Silver Holder”, WRIN NO 02520-024P depicts a full-bodied Dalmatian, that stands approximately 2.75 inches in height. The Dalmatian is holding a silver candleholder that holds a plastic simulated yellow candle. Pressing a small button located on the bottom of the holder will light up the candle.

Article #2, “Dog Wearing a Christmas Tree Costume”, WRIN NO 02520-024M, depicts a Dalmatian dog wearing an oversized green Christmas tree costume. The dog stands approximately 3.75 inches high and there is yellow star on top of the dog’s head. Pressing a small button on the back of the dog will light up the star on the dog’s head.

Article #3, “Dog with a Microwave”, WRIN NO 02520-024O depicts a Dalmatian dog wearing a chef’s hat leaning over a microwave oven. The dog figure is approximately 3.5 inches in height and the microwave measures approximately 1.5 inches high by 1.25 inches wide by 2 inches in length. The microwave is blue with two red buttons and a dark burgundy door. When the top button is pressed the inside of the microwave is illuminated displaying a cooking chicken or turkey. The dog’s head can be turned or poised manually.

The applicable subheading for the “Dog with a Yellow Candle in a Silver Holder”, WRIN NO 02520-024P “Dog Wearing a Christmas Tree Costume”, WRIN NO 02520-024M, and the “Dog with a Microwave”, WRIN NO 02520-024O 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 is free.

Article #4, “Dog on a Green Locomotive, WRIN NO 02520-024Q is a green locomotive with a full-bodied Dalmatian sitting on top. The locomotive is approximately 2 inches tall, 1.25 inches wide and 3 inches long. It has four small purple wheels and two larger yellow wheels. When the toy is rolled forward a red signal light molded in the front of the locomotive will light up. The dog’s head can be turned or poised manually.

The applicable subheading for the “Dog on a Green Locomotive, WRIN NO 02520-024Q 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).

If you have any questions regarding the ruling, contact Field National Import Specialist John Fox at 207-771-3616 or National Import Specialist Alice Wong at 212-637-7028.

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.

Your sample is being returned under a separate cover.

Sincerely,

Jeffrey R. Walgreen
Port Director

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