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NY H82288




June 21, 2001

CLA-2-95:RR:NC:2:224 H82288

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Hiroko Maemoto
Equity Marketing, Inc.
6330 San Vicente Blvd.
Los Angeles, CA 90048

RE: The tariff classification of a Fun Flip Orka toy and a squirting fish toy from China.

Dear Ms. Maemoto:

In your letter dated May 23, 2001, you requested a tariff classification ruling.

You are requesting the tariff classification on two bath toy items. The first bath toy item is called Fun Flip Orka, style TUB63, a wind up whale that flips through an inner tube. The directions on the Fun Flip Orka toy read as follows: “For Bath time play: Front Flip Orka: Turn wind up on side of Orka clockwise and place in tub filled with water and watch Orka dive through the inner tube.” The second bath time toy is called a Fish Squirter, product # 1301, a fish that squirts water. The user fills the toy in water, then presses the tummy of the fish to squirt water into the tub. A color illustration was submitted, in lieu of samples.

Both bath time items are considered toys representing animals or non-human creatures and are classifiable in chapter 95 of the HTS.

The applicable subheading for the Fun Flip Orka toy, style TUB63, and the squirting fish toy, product # 1301, will be 9503.49.0000, 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.” 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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