CLA-2-95:S:N:N3D:225-854881 
Mr. Marvin Schwartz
Helm Toy
200 Fifth Avenue
New York, N.Y.  10010
RE:  The tariff classification of a slide toy from Taiwan
Dear Mr. Schwartz:
     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   :    July 20, 1990
     ON BEHALF OF      :    Helm Toy
     DESCRIPTION OF
     MERCHANDISE       :    The sample submitted, item #615, is called
                            a "Safari Slide".  The slide consists of plastic
                            pipe segments with connectors, a 32" X 180" blue 
                            plastic slide and a 30" X 40" plastic canopy
			    cover.  Assembly is required, which includes
			    attachment of a hose, from a water source to                                    the pipe connection.  The long blue slide is 
			    placed on the lawn and the canopy above it.  When
			    the water is turned on, a spray emits from water
			    jets located on the sides of the canopy.  This
			    wets the surface of the plastic material below
			    and allows a child to slide under the canopy.
                                                              
     
HTS PROVISION     :    Other toys (except models), not having a
                            spring mechanism
     HTS SUBHEADING    :    9503.90.6000
     RATE OF DUTY      :    6.8 percent ad valorem
     
     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