CLA-2-95:RR:NC:FC:224 A82398 
Patricia Aaront
The Toy Group Inc.
1 Hampton St
Westhampton Beach NY 11978
RE:  The tariff classification of a water wings from China.
Dear Ms. Aaront:
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   :    April 8, 1996
DESCRIPTION OF
	MERCHANDISE       :    A pair of inflatable vinyl water
              wings that are worn around the upper
arms and are used as swim aids.  Item                              #1006.
HTS PROVISION     :    Articles and equipment for general
              physical exercise, gymnastics,
athletics, other sports...: Water                                  skis, surf
boards, sailboards and                                  other water-sport
equipment; parts                                 and accessories thereof: Other.
SUBHEADING        :    9506.29.0040
RATE OF DUTY      :    2.8 percent ad valorem.
A copy of this 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 212-466-5475
Sincerely,
Roger J. Silvestri
	                         	      Director
	                         	      National Commodity 
                                         Specialist Division