The tariff classification of a toy mermaid figure from China.

NY 886050 May 21, 1993 CLA-2-95:S:N:N8:224 886050 CATEGORY: Classification TARIFF NO.: 9503.49.0020 E.L. Lee Incare Cargo Services 8402 Osage Avenue Los Angeles, CA 90045-4402 RE: The tariff classification of a toy mermaid figure from China. Dear Mr. Lee: 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 : May 6, 1993 ON BEHALF OF : Galva Inc. DESCRIPTION OF MERCHANDISE : Article identified as "Lovely Mermaid", model YEH-666, a 22 inch high plastic molded figure only partially configured to depict a human likeness. The lower portion of the character is dressed in a zippered costume designed to impart the overall representation of a mermaid. The figure contains a battery-operated mechanism which provides music and animation. The "Lovely Mermaid" does not, in our opinion, infringe on any presently registered copyright or trademark recorded with the Customs Service. HTS PROVISION : Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other...toys not having a spring mechanism. HTS SUBHEADING : 9503.49.0020 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