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NY C89535

July 21, 1998

CLA-2-95:RR:NC:SP:225 C89535


TARIFF NO.: 9501.00.4000

Ms. Ruby L. Wood

Evans and Wood & Co., Inc.

P.O. Box 610005

DFW Airport, TX 75261

RE: The tariff classification and marking requirements of parts of a child's wheeled toy from an unknown country

Dear Ms. Wood:

In your letter dated June 18, 1998 you requested a tariff classification and marking ruling on behalf of your client Today's Kids.

You have submitted drawings and photographs which illustrate two component parts of a ride-on toy for children. The toy, known as "Easy Steer Farm Sounds Tractor" is a freewheeling child's vehicle which is propelled by movement of the child's legs pushing against the pavement or floor. It is designed for children 1 ½ to 3 years of age.

In a phone conversation, you have indicated that the pieces which you intend to import are solely the steering wheel and upright unit. Upon importation, these items will be combined in a retail box with other U.S. made components to make up a child's ride-on toy vehicle.

The steering wheel is made of molded plastic and features a dial surrounded by pictures of farm animals. Upon assembly of the wheel to the upright, when the dial is turned to a selected picture and the child presses that picture, a corresponding animal sound is produced. The upright unit incorporates all the electronics (batteries, speaker, switches, etc.) for sound reproduction. These electronics are housed within a plastic molded apparatus which connects the steering wheel to the child's toy vehicle. The upright will be imported in a corrugated cardboard package and the steering wheel will be packed in a polybag.

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 components are constructed in a fashion which dedicates their use solely or principally with the ride-on toy vehicle.

Please note, that ride-on toys for children are subject to Consumer Product Safety Commission regulations. Your drawings and photographs are being returned as requested.

The applicable subheading for the steering wheel and upright components for the "Easy Steer Farm Sounds Tractor" 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.

With regards to your inquiry on the proper country of origin marking requirements, Section 304 of the Tariff Act of

1930 as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304. Section 134.41(b), Customs Regulations (19 C.F.R. §134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the "Easy Steer Farm Sounds Tractor" is the consumer who purchases the product at retail.

An article may be excepted from marking under 19 U.S.C. §1304 (a)(3)(D) and section 134.32(d), Customs regulations (19 C.F.R. §134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. However, since the steering wheel and upright unit are not imported in their marked retail container, whether the subject articles will be excepted from individual marking under 19 C.F.R. §134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 C.F.R. §134.34), provides that an exception may be authorized at the discretion of the port director under 19 C.F.R. §134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry.

Although you have indicated that the "Easy Steer Farm Sounds Tractor" will be sold in a retail box, you have also stated that it may be taken out of its carton and set up for display within the store. When an article is removed from its retail package prior to reaching the ultimate purchaser, it is still subject to the provisions of 19 C.F.R. Part 134 as outlined above. Therefore, in such instances where the item is taken out for display purposes, it is recommended that you securely attach a hang tag or other means of acceptable marking for the ride-on toy.

In summary, it is at the discretion of the port director as to whether the steering wheel and upright unit meet the conditions set forth in 19 C.F.R. §134.34 and, therefore, may be excepted from marking under 19 C.F.R. §134.32(d).

Furthermore, this ruling does not address whether the product may be marked with the U.S.A. symbol. The determination of marking an item as "Made in USA" is under the jurisdiction of the Federal Trade Commission and not the U.S. Customs Service. You may contact the Federal Trade Commission, Division of Enforcement, located at 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580, concerning their requirements on U.S. marking.

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.


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