The tariff classification of four wind-up toys from China.

NY G87203 March 1, 2001 CLA-2-95:RR:NC:2:224 G87203 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of four wind-up toys from China. Dear Mr. Tomenga: In your letter dated February 9, 2001, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on four plastic wind-up toys representing birds. The items that are the subject of this ruling request are four brightly colored plastic robot-like bird toys. The wings and the tail of each bird are attached to the torso by hinges. The feet of each are connected to the wind-up mechanism inside each toy bird. Turning a small key located on each bird’s right side activates the internal wind-up mechanism. When each toy is wound up the bird walks forward flapping its wings. A small toy bird feeder accompanies each article. On the inside of each feeder is a small magnet that interacts with another small magnet inside the chest of the toy. Each of the four articles is about three inches in height. The specific description of each of the items are as follows: Orange Bird with Yellow Beak (U.S. Wrin 02834-021A), Plum-Colored Bird with Orange Beak (U.S. Wrin 02834-021B), Red Bird with Orange Beak (U.S. Wrin 02834-021C) and Blue Bird with Pale Blue Beak (U.S. Wrin 02834-021D). The articles are properly classified as toys in Chapter 95 of the HTS. The samples will be returned as requested. The applicable subheading for the four wind-up bird toys will be 9503.49.0000, 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.” 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division