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NY E89815

December 6, 1999

CLA-2-95:RR:NC:SP:225 E89815


TARIFF NO.: 9503.90.0045

Ms. Charlotte Leone
Buy Rite
88 Vanderveer Rd.
Freehold, N.J. 07728

RE: The tariff classification of a toy skateboard from Taiwan

Dear Ms. Leone:

In your letter dated November 5, 1999, received in this office on November 14, 1999, you requested a tariff classification ruling.

The submitted sample, item #95898, is called “Finger Boardz.” The article consists of a miniature skateboard with miniature sized accessories that include spare wheels, tools, nuts, screws and a key chain. The skateboard measures approximately 3 ¾” in length and is designed for children ages 9 and up. All the components will be packaged together overseas in a clear plastic bag that will serve as the retail packing. The item will ultimately be sold through a mail order sales promotion.

The mini skateboard and its accessories are adapted one to the other and will not undergo repackaging. The product is viewed as a toy set whose essential character is imparted by the skateboard.

The applicable subheading for the “Finger Boardz,” item #95898, 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.

Furthermore, you are advised that 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.

The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your products reflect the proper country of origin marking requirements.

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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