PD A89836

December 24, 1996

CLA-2-95:LA:S:T:1:3:D14-A89836

CATEGORY: Classification

TARIFF NO.: 9503.49.0020; 9503.90.0030

Mr. Michael K. Tomenga

McKenna & Cuneo, L.L.P.

1900 K Street, N. W.

Washington, D.C. 20006

RE: The tariff classification of Four Plastic toys from China

Dear Mr. Tomenga:

In your letter dated November 22, 1996 you requested a tariff
classification ruling on

behalf of your client Simon Marketing, Inc. Samples of the four (4)
articles were submitted with

your request. None of the toys contain a spring or other wind-up
mechanism. Each toy will be

packaged in its own clear polybag, upon importation.

The first article is called \"Rolling Puppy Dog.\" This toy is molded to
represent a white

puppy-dog with a red tongue, and black eyes and nose. It is painted to
depict brown patches

about the eyes, sides, and rear of the dog. Molded around the neck of
the dog is a red collar;

attached to the collar is a yellow circular plastic piece, depicting a
license tag. Inserted into

either side of the dog\'s head are black plastic ears. The ears can be
manipulated in a circular

motion around the dog\'s head. The dog contains four (4) red,
free-wheeling plastic wheels. The

wheels are connected to the body of the dog by metal axles. The rear
wheels are off-set which

gives the dog an up-and-down motion when rolled.

The second article is called \"Baby in Popping Convertible Car.\" This
toy depicts a

partial figure of a baby with a flesh-colored faced and painted features
including, pink cheeks,

black wavy hair, eyes, and smiling face. This figure is permanently
attached to the cockpit of a

sports car; only the head of the figure is depicted. The toy measures
approximately 2 1/2 inches

in length and 2 inches in height. The car is red in color with yellow
headlights and four (4)

yellow free-wheeling wheels. The wheels are connected to the car by
metal axles. Inserted onto

the top front of the car is a clear plastic bubble which is imprinted
with the name of the toy

manufacturer that markets this item. Inside the bubble are small purple,
red and yellow plastic

beads of varying sizes. There is a circular plastic piece in the hood of
the car that is connected by

an internal gear or cam mechanism to the wheels of the car. When the car
is pushed forward, the

plastic pieces move up and down, causing the beads to \"pop\" against
the plastic bubble.

The third article is called \"Dog-House Pop-out Toy.\" This plastic toy
is molded to depict

a blue rectangular-shaped dog-house with a red roof and a yellow window.
The toy measures

approximately 2 1/2 inches in height and 2 inches in width. The front
and sides of the toy are

molded to depict shingles. The yellow window is molded and grooved to
depict window panes.

At the bottom of the toy is a white bone-shaped button that, when
pushed, activates an internal

catch mechanism which releases the yellow window. When the catch
mechanism is released, the

yellow window \"pops\" forward and reveals the head and paws of a
plastic puppy-dog. The head

of the dog is white with black eyes and nose, one brown ear and a brown
patch about one eye.

The fourth article is called \"Red and White Delivery Truck.\" This toy
depicts a delivery

truck with a white trailer and red cab. The toy measures approximately 2
1/2 inches in height

and 3 1/2 inches in length. The toy contains a gray windshield and
grill, yellow lights, six (6)

blue wheels, two (2) of which are stationary. The four (4) free-rolling
wheels are connected to

the car by metal axles. One side of the white trailer portion of the
truck contains the toy

manufacturer\'s trade name, the other side of the trailer contains the
name and trademark of a

well-known restaurant.

The applicable subheading for the \"Rolling Puppy Dog\" will be
9503.49.0020,

Harmonized Tariff Schedule of the United States (HTS), which provides
for Toys representing

animals or non-human creatures (for example, robots and monsters) and
parts and accessories

thereof, Other, Other. The rate of duty will be Free.

The applicable subheading for the \"Baby in Popping Convertible\" the
\"Dog-House Pop-Out Toy\", and the \"Red and White Delivery Truck\" will
be 9503.90.0030, Harmonized Tariff

Schedule of the United States (HTS), which provides for Other toys
(except models), not having

a spring mechanism. 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.

Sincerely,

Audrey Adams

Port Director

Los Angeles