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NY M85535




August 09, 2006

CLA-2-95:RR:NC:SP:225 M85535

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.50.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Swinging Guitar Figure” from China.

Dear Ms. Aldinger:

In your letter dated July 25, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Swinging Guitar Figure” identified as item number 945925, which is being returned upon your request. The item depicts a plastic toy figure wearing sunglasses with a guitar body that measures approximately 6” in height x 11” in length (from his foot to the guitar neck) x 2” in thickness. The hands of the figure are positioned to simulate playing the guitar body. When a button is pressed on the back of the guitar body, the battery-operated figure starts “playing” the guitar accompanied by a pre-programmed musical riff. The toy requires three “AA” batteries, which are included, and will be packaged in a cardboard box with a window display.

The applicable subheading for the “Swinging Guitar Figure” identified as item number 945925 will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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