CLA-2-95:RR:NC:FC:224 A82398

Patricia Aaront

The Toy Group Inc.

1 Hampton St

Westhampton Beach NY 11978

RE: The tariff classification of a water wings from China.

Dear Ms. Aaront:

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 8, 1996

DESCRIPTION OF

MERCHANDISE : A pair of inflatable vinyl water wings that are worn around the upper arms and are used as swim aids. Item #1006.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other.

SUBHEADING : 9506.29.0040

RATE OF DUTY : 2.8 percent ad valorem.

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division