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 > 1998 NY Rulings > NY B83862 - NY B83954 > NY B83953

Previous Ruling Next Ruling
NY B83953

April 21, 1997

CLA-2:RR:NC:SP:225 B83953


TARIFF NO.: 9503.90.0030; 9506.99.6080

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

RE: The tariff classification of toys and a pool game from China

Dear Ms. Chip:

In your letter dated March 31, 1997 you requested a tariff classification ruling.

Five samples were submitted with your inquiry. Item #02649, "Dolphin Puppet Squirtee," is a hand puppet, made of PVC, shaped to resemble the head of a dolphin. The dolphin inhales and squirts water from its mouth upon squeezing a bulb located inside the puppet.

Item #02688, "Diving Eggs", is a water game designed for use in the pool. The article is composed six plastic, weighted, egg shapes and six tiny dinosaur figures. The eggs break open at the center, allowing the dinosaur figures to be placed inside. Instructions are printed on the back of a blister card package illustrating three different methods of competition. In general, it is intended that the eggs be tossed in the pool and retrieved by the child. A winner is determined based upon application of the rules selected.

The "Jet Screamers", item #82410, consists of a hand propelled foam airplane. The plane has a weighted nose that produces a whistling sound upon descent.

The "Screechin' Eagle", item #82408, includes a foam rocket and plastic hand-held launcher. The rocket is propelled via a rubber band which attaches to the launcher. Upon descent, the rocket will twirl and make a whistling sound.

The applicable subheading for the "Dolphin Puppet Squirtee," #02649, "Jet Screamers", item #82410 and "Screechin' Eagle", item #82408, 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 pool game "Diving Eggs", item #02688, will be 9506.99.6080, HTS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games...: other: other. The rate of duty will be 4.3 percent ad valorem.

We are unable to issue a ruling on item #02609, "Dive for Treasure", without specific knowledge of how these pieces are used. You indicate that the articles will be packaged upon importation in a product described as a "water game". The issue under consideration is whether these pieces are part of a game or if they are simply toys. Submission of instructions and/or retail packaging would likely satisfy our concerns. When this information becomes available you may resubmit your request along with the samples returned to you.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: