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NY H87563




January 25, 2002

CLA-2-95:RR:NC:2:224 H87563

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Pilar Dorfman
E. Besler & Co.
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of frog plant-ties from China.

Dear Ms. Dorfman:

In your letter dated January 10, 2002, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client.

You are requesting the tariff classification on an item that is described as frog plant-ties, item 137153. The product functions as ties for plants, such as tomato plants, but it is really a toy that is put to use in this secondary capacity (as a plant tie). The toy is a full-bodied representation of a frog and it may also be manipulated into different positions by twisting it. The frog has a comical expression on its face, so that even as it is being used as a plant tie it will entertain and amuse the consumer. The toy frog plant-ties are properly classifiable in chapter 95 of the HTS. The samples will be returned, as requested by your office.

The applicable subheading for the toy frog plant-ties, item 137153, 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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