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NY I83354




June 21, 2002

CLA-2-95:RR:NC:2:224 I83354

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of two toy products representing animate characters from China.

Dear Mr. Tomenga:

In your letter dated June 10, 2002, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client.

You are requesting the tariff classification on two different toy products; each product comes with two pieces packaged together. The first item is described as a Gray Plastic Teapot with Gray Plastic “Wobbly” Teacup (Wrin No. 07763-015). The second item is identified as a Plastic Beast Figure with Rose in Clear Domed Cover (Wrin No. 07763-000.

The first article depicts a small plastic teapot and teacup. The teapot has a rounded shape with a molded face featuring the spout as the nose. Molded red lips directly below the spout, a molded chin and two eyes above the spout complete the animate teapot. The base of the teapot is purple plastic and has a rotating feature for the amusement of a young child. Packaged with the teapot is a small plastic teacup with a molded face that includes a handle serving as a nose, eyes and below the handle a molded smiling mouth.

The second article depicts a beast figure, a full-bodied representation of a non-human creature with all limbs showing. The beast is an animal-like monster that stands upright with molded fur horns, a large jaw and fangs. The left arm, when pushed toward the center of the beast’s body, causes the jaw of the beast to drop open. The left arm can be moved to cause the figure’s mouth to open and close, thus resembling growling. Packaged with the beast toy is a plastic pedestal with an attached rose at the center. The pedestal attaches to the beast’s hand, however it can not stand on its own. The pedestal can only be used effectively with the beast toy. Both toy articles are classifiable in Chapter 95 of the HTSUSA as toys representing non-human creatures; the toy pedestal is considered a part of the beast toy, and classified accordingly. The samples will be returned, as requested.

The applicable subheading for the two toy items, Teapot with Tea Cup, Wrin No. 07763-015, and the Beast with the Rose, Wrin No. 07763-000, 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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