NY a81666: The tariff classification of children's rides from England andItaly.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

NY A81666





	March 28, 1996





CLA-2-95:RR:NC:FC:224 A81666



CATEGORY:  Classification



TARIFF NO.: 9508.00.0000



Gayle Pike

Charles M. Schayer & Co.

P.O. Box 17769

Denver, CO 80217





RE:  The tariff classification of children's rides from England         and
Italy.



Dear Ms. Pike:



     In your letter dated March 5, 1996, you requested a tariff classification
ruling on behalf of Kiddie Rides USA.



     The merchandise consists of several coin operated infant/children's rides
used at stores, shopping malls and amusement arcades.  The rides are miniature
cartoon representations of vehicles and animals and are used for recreational
amusement.



     The applicable subheading for the infant/children's coin operated rides
will be 9508.00.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for Merry-go-rounds, boat-swings, shooting galleries and other
fairground amusements;...parts and accessories thereof.  The rate of duty will
be 2.2 percent ad valorem.



     The rides would not fall within the scope of the provision for
coin-operated game machines, subheading 9504.30, HTS, as you suggest, because
they do not offer game play involving a contest or competition.



     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.  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