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August 12, 1999

CLA-2-95:RR:NC:SP:225 E84871


TARIFF NO.: 9503.90.0045

Mr. Joe Hart
Hart Toys
211 East McLoughlin Blvd.
Vancouver, WA 98663

RE: The tariff classification of a toy skateboard from China

Dear Mr. Hart:

In your letter dated July 22, 1999 you requested a tariff classification ruling.

A sample of the “SK8 Board”, item #43901, was submitted with your inquiry. The article is composed of a miniature skateboard with miniature sized spare wheels, a wrench and nuts. The components are imported packaged together on a blister card for retail sale. The skateboard measures approximately 4” in length and is available in assorted patterns that are printed on the bottom of the skateboard.

The “SK8 Board” and its accessories are adapted one to the other. The product is viewed as a toy set whose essential character is imparted by the skateboard.

The applicable subheading for the “SK8 Board”, item #43901, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

For your information, we are attaching a copy of the instructions for filing ruling requests. It is suggested that you refer to this notice prior to submitting future inquiries.

Additionally, we note that the submitted article is not marked to indicate the country of origin. For your information, the marking statute, section 304, 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. Please ensure that your goods are properly marked.

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 212-637-7028.


Robert B. Swierupski

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