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 > 1997 NY Rulings > NY B84979 - NY B85051 > NY B85020

Previous Ruling Next Ruling
NY B85020




June 16, 1997

CLA-2-95:L:OFO:D22 B85020

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020;9503.90.0030

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of assorted children's toys from China

Dear Ms. Chip:

In your letter dated May 23, 1997, you requested a tariff classification ruling.

Five samples were submitted with your request. The products are as follows:

Item #59607 - Floating Dolphin/Shamu Assortment Item #92628 - Beach and Pool Pack
Item #82417 - Pop Planes
Item #82400 - Beetle Beast
Item #02624 - Bubble Buddies

The "Floating Dolphin/Shamu Assortment" are soft plastic toys about six inches long that depict a dolphin and a whale. The toys float and are intended for pool and bath.

The "Beach and Pool Pack" consists of a set of assorted items including a water/sand bucket, tug boat, fish links, and shovel/rake. All the articles are made of plastic and packaged in a net bag for use at the beach and pool-side.

The "Pop Planes" are made of soft foam, packaged two in a set, and marketed under the name of "Sky Flyers". The planes have a wing span of six inches and can fly a short distance when tossed in the air.

The "Beetle Beast" has a round propeller measuring 7 inches in diameter. The toy is equipped with a launcher that is hand held and operated manually with the pull of a string. The disc-shaped object is placed on the launcher and spins in the air when the string is pulled.

With regard to the "Bubble Buddies" we are unable to rule on a classification without an entire sample. A determination cannot be made unless you present us with a complete set of the plastic turtle/frog toy, including the bottle of bubble solution. The applicable subheading for item #59607 "Floating Dolphin/Shamu Assortment" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other toys...: toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys not having a spring mechanism: other." The rate of duty will be free.

The applicable subheading for item #92628 "Beach and Pool Pack", item #82417 "Pop Planes", and item #82400 "Beetle Beast" 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 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.

Sincerely,

Leticia Moran
Port Director

Previous Ruling Next Ruling

See also: