CLA-2-95:RR:NC:FC:224 818183

Lori Aldinger
Rite Aid Corp.
P.O.Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a toy eagle 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 : January 02, 1996

DESCRIPTION OF MERCHANDISE : Article is identified as item #961365, a "Soaring Eagle With Stand". The item is a plastic toy shaped like an eagle with its wings extended. The item measures 6.5 inches wide by 5.5 inches long. Two clear plastic brackets are included so the item may be displayed. The eagle may be balanced on any surface, simply by placing it on its beak.

HTS PROVISION : Other toys...and accessories thereof(con.): 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 or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division