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NY J80365




January 28, 2003

CLA-2-95:RR:NC:2:224 J80365

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a Riding a Unicorn and a Riding a Pony toys from Hong Kong.

Dear Mr. Williams:

In your letter dated January 10, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on two items that are described as follows: Riding a Unicorn and Riding a Pony, item numbers 12690 and 12663 respectively. The product is designed with two nylon straps that fit over the child’s shoulders. Both the pony version and the unicorn version have semi-rigid heads and limbs, and when attached properly to the user each toy is used in a manner similar to a child “riding” a hobbyhorse. It has been determined that although the item is textile, it is not classifiable within Chapters 61 or 62 of the HTS. The pony and unicorn provide opportunities for role-playing as a horse or unicorn rider. The sample will be returned, as requested by your office.

The applicable subheading for the Riding a Unicorn, item 12690 and the Riding a Pony, item 12663, 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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