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NY J80134




January 24, 2003

CLA-2-95:RR:NC:2:224 J80134

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a Flying Bat w/ Wings from China.

Dear Mr. Stinson:

In your letter dated January 6, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Flying Bat with Wings, item number 999394. The flying bat is primarily composed of PVC, combined with some fabric and electronics. Although the bat may be used as a hanging decoration, the Explanatory Notes to Chapter 95 of the HTS state that the chapter covers toys of all kinds whether designed for the amusement of children or adults. The notes to heading 9503 of the chapter indicate that the heading covers toys representing non-human creatures and that many of the toys are mechanically or electrically operated. Heading 9503 accurately describes this hanging, flying bat figure. The sample will be returned, as requested by your office.

The applicable subheading for the Flying Bat with Wings, item # 999394, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand 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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