CLA-2-95:L:CO:D22 A88144
Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
Hemisphere Center, Suite 300
Routes 1 & 9 South
Newark, NJ 07114
RE: The tariff classification of toy jack-in-the-box from
China
Dear Mr. Simpson:
In your letter dated September 30, 1996, you requested a tariff
classification ruling on behalf of your client, Bozart Toys Inc. of
Philadelphia, PA.
A picture of the toy was submitted with your request. The picture sample
is a hand-cranked jack-in-the-box constructed of plastic. The jack-in-the-box
is actually a rabbit standing upright and dressed as a clown. The box that
encloses the rabbit is in the shape of a top hat that measures 7¾" wide at the
brim and 6?" high. At certain intervals when the handle is cranked, the rabbit
pops out of the hat to the sound of "Pop Goes the Weasel".
The applicable subheading for the rabbit jack-in-the-box toy will be
9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which
provides for toy musical instruments and apparatus. The rate of duty will be
free.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported.
Sincerely,
Leticia Moran
Port Director
Laredo, Texas