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NY F81417

January 28, 2000

CLA-2-39:RR:NC:SP:222 F81417


TARIFF NO.: 3926.40.0000

Ms. Linda M. Quinn
Lynx International, Inc.
9142 Shawnee road
Eagan, MN 55122

RE: The tariff classification of plastic figurines from China.

Dear Ms. Quinn:

In your letter dated December 27, 1999, you requested a classification ruling.

You have submitted five samples of articles identified as “Stress Balls”. They are made of soft plastic that is not hollow and designed in various shapes. Item #104194, is in the shape a key, item #104133, is in the shape of a cone, item #104190, is in the shape of a trophy, item #104186, is in the shape of a bolt of lightning, and item #102808, is in the shape of a semi truck.

Your letter of inquiry states that these articles are constructed so that they may be squeezed tightly in the hand and will spring back to their original form upon release. You further state it is your belief that they may be considered as a form of tension release and that these articles should be considered as toys for amusement purposes.

Although called Stress Ball Toys, the products are not balls and therefore, not toys. These articles are printed with advertising logos. The recipient can use the item to squeeze tightly in an attempt to relieve stress, or merely use it as a decoration. None of the products have a required manipulative play value of a toy (squeezing is not manipulative play). Therefore, the products are excluded from classification as toys in chapter 95. In our opinion, these items are merely decorative articles of plastics.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned samples will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Masterson at 212-637-7090.


Robert B. Swierupski

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