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NY E88774

November 4, 1999

CLA-2-95:RR:NC:SP:225 E88774


TARIFF NO.: 9503.90.0045; 5604.10.0000

Mr. George Grigorian
Dukes System Corp.
Bldg. 80, Room 200
JFK Airport

Jamaica, N.Y. 11430

RE: The tariff classification of a toy wrestling ring and textile cords from China

Dear Mr. Grigorian:

In your letter dated October 14, 1999 you requested a classification ruling on behalf of Milcor Industries Corp.

A sample of the “Smash ‘N Slam Wrestling Ring” along with a bag of elastic cords was submitted with your inquiry. The wrestling ring is made of plastic and requires simple assembly of the ropes and corner poles of the ring. In your letter, you state that the elastic cords imported with the wrestling ring will also be imported separately. As such, the cords will be cut to length (approximately 3 ft.) and packaged in strips of three per polybag. Further, you had indicated in a phone conversation that the cords would be used as replacement parts for the wrestling ring.

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...”

The “Smash ‘N Slam Wrestling Ring,” is designed purely for the amusement of children and is classifiable as a toy in accordance with GRI 1.

The elastic cords, although cut to approximate length, are not constructed in a manner which necessitates their use with the wrestling ring. In effect, these cords are not so dedicated as to hamper an independent use. We must classify merchandise in the condition in which it is imported. Therefore, when imported separately, the elastic cords are classified by virtue of GRI 1 in Chapter 56.

The applicable subheading for the “Smash ‘N Slam Wrestling Ring” 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.

The applicable subheading for the textile cords, when imported separately, will be 5604.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubber thread and cord, textile covered. The duty rate will be 6.8 percent ad valorem.

The textile cords fall within textile category designation 201. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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