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 A83974 - NY A84075 > NY A84063

Previous Ruling Next Ruling
NY A84063

June 20, 1996

CLA-2-95:RR:NC:FC: 225 A84063


TARIFF NO.: 9503.90.0030; 3926.90.9890; 9801.00.1098

Ms. Regina M. Bernard
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a toy worm house from Mexico and a plastic pipette from China

Dear Ms. Bernard:

In your letter dated May 9, 1996, received in this office on May 28, 1996, you requested a tariff classification ruling.

A sample of item #22936, "Goosebumps Go Eat Worms Wormhouse" was submitted with your inquiry. The article is intended to depict a worm house which a child can use to create edible gummy "worms". The edible "worms" are made by combining various prepared powder mixes with water and pouring the mixture into a plastic mold. After a period of setting the gummy worm is ready to be removed and may be played with and/or eaten. The product consists of the following plastic articles: a worm house, funnel roof, mixing pail, gummy molds, tweezers, shovel, knife and pipette. Prepared mixes are also included which will originate from the U.S., they include: 2 packets of gelatin gummy worm mix, 1 packet of stringy worm mix and 1 packet of bath mix. The prepared mixes will be exported to Mexico for incorporation with the "Wormhouse" and its accessories. The entire product will be assembled and packaged for retail in Mexico.

The plastic pipette will be made in China and shipped to Mexico where it will either be added to the "Wormhouse" set or will be exported to the U.S. separately. This office notes
that due to the pipette's construction it would not be suitable for professional use.

In your letter you requested classification of the complete "Wormhouse" set and the plastic pipette when separately imported. Your sample is being returned as requested.

Classification is based upon the General Rules of Interpretation. The "Goosebumps Go Eat Worms Wormhouse", is considered a set 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". The wormhouse is clearly the chief component of the entire set since all the plastic implements serve to complement its use. Therefore, the essential character of the subject article is imparted by the "wormhouse".

The applicable subheading for item #22936, "Goosebumps Go Eat Worms Wormhouse" 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.

The applicable subheading for the plastic pipette will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The prepared mixes, being of U.S. origin, will be eligible for entry as American Goods Returned. Provided the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the prepared mixes will be 9801.00.1098, Harmonized Tariff Schedule of the United States (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: other. Products in subheading 9801.00.1098 are free of duty.

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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: