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NY N009651




April 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Kathleen Root
Barthco International Inc.,
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of an Animated Soft Tinsel Rocking Horse, Item #201-71430150-0 from China

Dear Ms. Root:

In your letter dated April 9, 2007, on behalf of your client, Big Lots Store, you requested a tariff classification ruling.

The sample submitted, an Animated Soft Tinsel Rocking Horse, is a white fabric tinsel horse with a red, gold and green fabric saddle measuring approximately 30” in height and 150” in length on a metal frame. The rocking horse is a decoration that can be used either indoors or outdoors; because of the animation, it primarily will be a source of amusement.

The applicable subheading for the Animated Soft Tinsel Rocking Horse will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars other toys parts and accessories thereofOther. The rate of duty will be Free.

The rocking horse is not limited in use to Christmas and therefore will not be classified as a festive article.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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