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NY 806980

March 14, 1995

CLA-2-95:S:N:N8:225 806980


TARIFF NO.: 9503.90.0030

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a toy vehicle/viewfinder from China

Dear Mr. Tomenga:

In your letter dated February 13, 1995, received in this office on February 15, 1995, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

Four samples of combination toy vehicles and viewfinders were submitted with your inquiry. The articles are all made of plastic and measure no more than 4 inches in height and 4 inches in length. They will be packaged individually in clear polybags for retail sale.

The "Boy and Wheeled Galleon", WRIN No. 5885-18, depicts the upper torso of a male figure standing on the deck of a ship. The ship portion houses four free rolling wheels and a viewfinder with slide print.

The "Bear and Wheeled Log", WRIN No 5885-00, and the "Gorilla and Wheeled River Boat", WRIN No. 5885-21, each represent half the torso of an animal character sitting in it's vehicle. The log and boat, respectively, house four free rolling wheels and a viewfinder with slide print.

The "Elephant and Wheeled Platform", WRIN No. 5885-03, depicts a full figured elephant standing on a rectangular shaped platform. On the elephant's back is an enclosed carriage to hold passengers. Decals are affixed to the windows which portray various characters. The platform serves a dual role in that it houses four free rolling wheels to move the elephant and contains a viewfinder which, when held up to the light, displays a slide picture.

Classification is based upon the General Rules of Interpretation. The vehicle/viewfinders are considered a composite good for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the "Bear and Wheeled Log", "Boy and Wheeled Galleon" and "Gorilla and Wheeled River Boat" to be imparted by the vehicle/viewfinder portion.

The "Elephant and Wheeled Platform" toy will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit considera- tion". Here we have two items with independent play value whose essential character cannot be determined. The two competing headings are toys representing animals for the elephant in 9503.49.0020 and the viewfinder/vehicle portion as an other toy in 9503.90.0030. Since an essential character determination cannot be made, the appropriate subheading for the item will be the "other toy" provision.

The applicable subheading for the above described toy vehicle/viewfinders will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 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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