CLA-2-95:S:N:N8:224 883869

Mr. J. W. Hampton, Jr.
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a toy spider with web, item number 7038, from China.

Dear Mr. Hampton:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 3, 1993

ON BEHALF OF : F. W. Woolworth Co.

DESCRIPTION OF MERCHANDISE : The submitted sample consists of a molded rubber spider with a suction cup and a circular spider web composed of textile thread attached to a vinyl covered metal outer ring. The web is considered an accessory of the toy figure; accessories used solely or principally with toy figures are classified with the toy figures.

HTS PROVISION : Toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism.

HTS SUBHEADING : 9503.49.0020

RATE OF DUTY : 6.8 percent ad valorem

OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport