CLA-2-95:S:N:N8:224 885896
Mr. Mike Moore
Mike Moore Buying Agency
11 Orchard Vale
Flushing, Cornwall TR11 5TT
United Kingdom
RE: The tariff classification of a rocking horse from the United
Kingdom
Dear Mr. Moore:
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 : April 26, 1993
ON BEHALF OF : Glenn Group
DESCRIPTION OF
MERCHANDISE : The item is a rocking horse composed of wood
measuring five feet in height. The item is of
the same class or kind of merchandise known as
toy animals and is considered a toy for tariff
classification purposes.
HTS PROVISION : Toys representing animals or non-human
creatures, other than stuffed, not having a
spring mechanism.
HTS SUBHEADING : 9503.49.0020
RATE OF DUTY : 6.8 percent ad valorem
Sincerely,
Jean F. Maguire
Area Director
New York Seaport