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NY D81525

September 10, 1998

CLA-2-95:RR:NC:SP:225 D81525


TARIFF NO.: 9503.70.0000; 9503.90.0070; 9501.00.4000;

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of a toy basketball set and toy parts from China

Dear Ms. Wood:

In your letter dated August 17, 1998 you requested a tariff classification ruling on behalf of your client Today's Kids.

You have submitted drawings and photographs which illustrate the four items under consideration. The "Thunderslam Basketball" is best described as a toy basketball set. The product is composed of a basketball backboard, hoop, inflatable ball, pump and inflation needle. The backboard, which includes the hoop and a nylon net, has a door clip attachment for mounting on the door. Electronics are incorporated into the backboard which produce flashing lights and exploding sounds when a goal is scored. These sound and light effects may be turned off by a switch located on the backboard.

The "Thunderslam Subassembly" is an electronic component part for a domestically made freestanding basketball goal. All the necessary circuitry to produce lights and sound effects will be installed into a plastic housing unit overseas. Upon importation, this specially manufactured subassembly unit will be incorporated with the remaining components of the freestanding "Thunderslam Basketball" set for assembly by the consumer.

The "Clown Around Ride-On Toy" is a child's wheeled vehicle propelled by the child pushing their leg against the floor. According to your letter, the only pieces being imported are the seat, hat and facial features of the vehicle. The facial features will be made of soft, injection molded, PVC material and will have pegs for insertion into the body of the vehicle. A child can alter the face of the item by selecting from a variety of eyes, noses and mouths. The hat and seat will be made of rigid polypropylene plastic.

The last item of your inquiry involves the importation of a subassembly unit for a toy called "Super Splash Jetski". The subassembly, which will be constructed in China, is comprised of a valve body, hoses, sprayers, etc. The completed unit will be shipped to the U.S. in a polybag for inclusion with the "Super Splash Jetski". The "Jetski" is a plastic representation of a real jetski but is designed for children ages 3 and up. The article hooks up to a garden hose and sprays the child as they rock back and forth on the jetski. It also features motorized sounds and vibrating effects.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Based on the literature submitted and our phone conversation, this office is satisfied that the named component parts described above are constructed in a fashion which dedicates their use solely or principally with toys classifiable in Chapter 95.

The applicable subheading for the "Thunderslam Basketball" set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the "Thunderslam Subassembly" and the subassembly unit for the "Super Splash Jetski" will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The rate of duty will be free.

The applicable subheading for the seat, hat and facial features of the "Clown Around Ride-On Toy" will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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