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NY 865833

September 3, 1991



TARIFF NO.: 9503.90.6000

Mr. Jeremy R. Page
Katten, Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60606-3693

RE: The tariff classification of a toy boat from China

Dear Mr. Page:

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 : August 7, 1991


MERCHANDISE : The sample submitted is known as "Captain Hook on Boat". The item consists of three injection molded pieces including a boat, figure and sail. The figure is molded in a sitting position and secured to the boat by a screw from under- neath the seat. The sail may be manually inserted in a small hole in the back of the boat. The articles described above constitute a set under GRI 3(b) with the essential character being imparted by the boat.

HTS PROVISION : Other toys (except models), not having a spring mechanism

HTS SUBHEADING : 9503.90.6000

RATE OF DUTY : 6.8 percent ad valorem

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

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