The tariff classification of a novelty toy from China

PD H85454 September 11, 2001 CLA-2-95:L:OFO:D22 H85454 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of a novelty toy from China Dear Mr. Anderson: In your letter dated August 14, 2001, you requested a tariff classification ruling on behalf of your client, Lee Communications, Inc. of Plymouth, MN. The sample submitted with your inquiry is called “Liquid Stomach.” The item is a clear plastic square-shaped article that measures 1¾ inches on each side. Encased in the square block is a whimsical representation of a human stomach made of clear acrylic plastic. The stomach is partially filled with two different colored liquids. The liquids, when shaken, simulate the look of acid indigestion in the stomach. The novelty toy is intended for the amusement of adults. The applicable subheading for the novelty toy will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys. The rate of duty will be free. If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028. 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, Eugenio Garza Jr. Port Director Laredo, Texas