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NY G83666

November 17, 2000

CLA-2-95:RR:NC:SP:225 G83666


TARIFF NO.: 9503.90.0045; 8524.53.1040

Ms. Sylvia Scherer
Rialto International, Inc.
4636 E. Marginal Way S., Suite 201
P.O. Box 24583 (98124)
Seattle, Washington 98134

RE: The tariff classification of a yo-yo, string for the yo-yo and a video cassette from China or Taiwan

Dear Ms. Scherer:

In your letter dated October 18, 2000, received in this office on October 23, 2000, you requested a tariff classification ruling on behalf of your client SuperYo®!.

The product is composed of a standard yo-yo, replacement yo-yo string and an instructional video cassette tape. The replacement yo-yo string consists of three pieces of twisted cord that measure approximately 3 feet in length. Each piece is tied with a finger knot at one end, which designates its use with the yo-yo. The videotape is said to feature over 50 yo-yo players performing numerous tricks with a yo-yo.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S) taken in order. 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 Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

In this case, the subject articles are put up together to teach a variety of tricks with a yo-yo. The items qualify as a set for classification purposes with the essential character of the set imparted by the yo-yo. However, we are instructed by Chapter 85, Legal Note 6, which states that: "[r]ecords, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended." Therefore, the videocassette, regardless of being packaged with any other item, must be separately classified.

The applicable subheading for the “Yo-Yo” and “Replacement Yo-Yo String” 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 video cassette will be 8524.53.1040, (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomenaother magnetic tapes: of a width exceeding 6.6 mm: video tape recordings of a width not exceeding 16 mm, in cassettes. The rate of duty is free.

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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