The tariff classification of a toy ferris wheel from

NY 811759 July 12, 1995 CLA-2-95:S:N:N7:225 811759 CATEGORY: Classification TARIFF NO.: 9503.80.0010 Ms. Susan Varoff Archer Freight Systems, Inc. P.O. Box 460067 San Antonio, Texas 78246-0067 RE: The tariff classification of a toy ferris wheel from China Dear Ms. Varoff: In your letter dated June 15, 1995, you requested a tariff classification ruling on behalf of your client Builders Square, Inc. A photograph and description of the "Battery Operated Musical 'Try Me' Ferris Wheel" was submitted with your inquiry. The item depicts a ferris wheel with permanently molded figures in each seat and an elf-like figure operating the ride. The wheel and operator stand permanently fixed to a round base which incorporates the batteries and an on/off switch. When turned on the ferris wheel revolves and a musical tune is played. The applicable subheading for the "Battery Operated Musical 'Try Me' Ferris Wheel" will be 9503.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys (except models): incorporating an electric motor. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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