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NY J85687




June 20, 2003

CLA-2-95:RR:NC:2:224 J85687

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. John Zincani
Kuehne & Nagel
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of a unicorn and a dolphin toy from China

Dear Mr. Zincani:

In your letter dated June 12, 2003, you requested a tariff classification ruling, on behalf of Chrisha Creations, your client.

You are requesting the tariff classification on two separate toys, one representing a unicorn and one depicting a dolphin. The subject merchandise is composed of nylon textile material with a middle section for a child to slide into the body of the toy. In addition, there is a shoulder strap on each side that allows the toy to be secured to the child who will be engaging in the role-playing. The toys are inflated by means of a motorized fan safely embedded into the rear of each toy that inflates the body of the dolphin or unicorn, thus permitting the shape of the animals to be evident. When the motor is turned off, the toys deflate and lose their play value. The toys also produce individual sound effects designed to enhance the level of play activity. The proper classification will be in Chapter 95 of the HTS as other toys representing animals. The samples will be returned, as requested by your office.

The applicable subheading for the unicorn and dolphin toys will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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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