CLA-2-95:S:N:N3D:225-868597

Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Boulevard Suite 1240
Los Angeles, California 90010-2597

RE: The tariff classification of a toy set from China

Dear Mr. O'Hara:

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 : October 25, 1991, received in this office on November 8, 1991

ON BEHALF OF : Imperial Toy Corporation

DESCRIPTION OF MERCHANDISE : Item number 8454 is a "Fireman Play Set". The set includes a plastic fire axe, flashlight, wallet with I.D. card, badge, whistle, and binoculars. The set is designed for a child to imitate the adult activity of being a Fireman. HTS PROVISION : Other toys, put up in sets or outfits, and parts and accessories thereof: other: other

HTS SUBHEADING : 9503.70.8000

RATE OF DUTY : 6.8 percent ad valorem

OTHER : The sample will be returned as requested.

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