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NY J87689




August 6, 2003

CLA-2-95:RR:NC:2:224 J87689

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Gillian Peirce
Polardreams International Ltd
1100 North 4th St
Fairfield, IA 52556

RE: The tariff classification of a wooden rocking horse from China

Dear Mr. Peirce:

In your letter dated July 24, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a child’s rocking horse, MK1938/03043TY. The rocking horse is constructed of wood and measures approximately 29 inches in height. Regardless of the wood used or the color of the horse, the proper classification will be in Chapter 95 of the HTS as other toys representing animals. A diagram and a color picture have been provided, in lieu of a sample.

The applicable subheading for the wooden rocking horse, MK1938/03043TY, 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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