United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 815100 - NY 815324 > NY 815284

Previous Ruling Next Ruling
NY 815284

October 17, 1995

CLA-2-36:R:N4:119 815284


TARIFF NO.: 3604.90.0000

Ms. Christina Arizmendez
Earth Customs, Inc.
9920 La Cienega Boulevard
Suite 816
Inglewood, California 90301

RE: The tariff classification of toy caps from Taiwan

Dear Ms. Arizmendez:

In your letter dated September 21, 1995, you requested a tariff classification ruling on behalf of Bright Choice, Inc., Vernon, California.

The articles to be imported are toy caps which consist of a plastic ring with eight cylindrical "shells." The small explosive charge used in the caps is composed of potassium chlorate, red phosphorus manganese dioxide, sand and glue.

You suggest that the toy caps should be classified under the provisions for toys since they can only be used in toy guns. However, toy caps are specifically described in the Explanatory Notes to the Harmonized System at 36.04 as pyrotechnic toys to be classified under heading 36.04.

The applicable subheading for the toy caps will be 3604.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles... other. The rate of duty will be 7.3 percent ad valorem.

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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: