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NY 861892

April 19, 1991

CLA-2-95:S:N:N3D:225 861892


TARIFF NO.: 9503.90.6000, 7326.20.0050, 7117.19.5000, 4016.92.0000

Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
4950 Gateway East
El Paso, Texas 79942

RE: The tariff classification of a toy airplane, key chain, toy jewelry and eraser from Hong Kong, China or Taiwan

Dear Mr. Seley:

In your letter dated March 28, 1991, you requested a tariff classification ruling on behalf of your client L.M. Becker & Co., Inc.

Submitted with your inquiry were four samples of articles which will be sold through vending machines. The first item is described as toy imitation jewelry made of base metal. The small gold pin depicts a mouse with red ears and white eyes with black pupils. The second article is a toy rubber airplane. The next item is a base metal key chain with a plastic skeleton head attached. The final article is an eraser in the shape of a light bulb. Each item will be sent to Mexico for packaging in U.S. made plastic containers before ultimate import into the U.S.

You indicate in your letter that you believe each item is classified as a toy. A toy is defined as an article designed for the amusement of children or adults. This office finds only one item, the rubber airplane, which qualifies for the toy provision. The plane serves no other function than to amuse. The pin, key chain and eraser are more specifically provided for elsewhere in the tariff.

The applicable subheading for the pin will be 7117.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The duty rate will be 11 percent ad valorem.

The applicable subheading for the toy airplane will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the metal key chain will be 7326.20.0050, HTS, which provides for other articles of iron or steel wire: other. The duty rate will be 5.7 percent ad valorem.

The applicable subheading for the rubber eraser will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber: other: erasers. The duty rate will be 4.2 percent ad valorem.

Merchandise classifiable in HTS subheadings 7117.19.5000 and 9503.90.6000, valued not over 5 cents per piece, will be eligible for duty free consideration under HTS subheading 9902.71.13, if imported on or before December 31, 1992.

The U.S. made plastic containers are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1035, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Jean F. Maguire
Area Director

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