NY 810272

May 18,1995


CLA-2-95:S:N:N8:224 810272

Lori Aldinger
Rite Aid Corp
PO Box 3165
Harrisburg PA 17105

RE: The tariff classification of a toy ghost figure from China.

Dear Ms. Aldinger:

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 20, 1995

DESCRIPTION OF MERCHANDISE : Item identified as "Halloween Sound Activated Hanging Ghost," item No. 95012. It consists of a plastic housing covered by a 13 by 13 inch white cloth with eyes and mouth representations screened on the fabric. Item is sound activated and is equipped with a three inch cord for hanging.

HTS PROVISION : Toys representing animals or non- human creatures and parts and accessories thereof: Other, toys not having a spring mechanism, other.

HTS SUBHEADING : 9503.49.0020

RATE OF DUTY : Free

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