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NY H82988

July 23, 2001

CLA-2-95:RR:NC:SP:225 H82988


TARIFF NO.: 9503.90.0080; 9504.90.9080

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd. Suite 728
Long Beach, CA 90802

RE: The tariff classification of various toys and games in a steel box from China, Taiwan, Korea, India, Mexico and the Philippines

Dear Ms. Denny:

In your letter dated June 19, 2001, received in this office on June 25, 2001, you requested a tariff classification ruling on behalf of Imperial Toy Corporation.

A sample of the “Super Fun Kit”, item 21706, was submitted for our examination. The kit consists of assorted toys packaged inside a hinged steel box. The toys include two 2 oz. bottles of Miracle Bubbles®, 3 bubble wands, a bubble dipping tray, paddleball, 7 ft. jump rope, yo-yo, a package of champion marbles, 2 water gun squirters, a mini flying disc, nylon jax, and hi bounce balls. The toys are contained within a steel box that measures approximately 7” (H) X 10” (W) X 3” (D). The reusable box opens via a hinge on one side and closes with a latch on the opposite side. The box has a plastic handle for carrying.

In classifying the merchandise, we refer to the Explanatory Notes, which represent the official interpretation of the HTS at the international level. GRI 3(b) defines "goods put up in sets for retail sale" as goods that: (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.

The “Super Fun Kit” does not constitute a set for classification purposes. Although put up together, the individual components are independently used and do not share a common activity or meet a particular need. In the ruling letter you referenced, NY E88504, the components of the tool box and purse sets worked together to complete the concept of imitating dad with his carpenter tools or pretending to be a grown-up lady. In the subject article, playing with the paddleball, blowing bubbles, playing jax, etc., are distinctly different activities and, therefore, are separately classifiable. Your sample is being returned as requested.

The components of the “Super Fun Kit” will be classified as follows:

The applicable subheading for the Miracle Bubbles®, bubble wands, bubble dipping tray, paddleball, jump rope, yo-yo, marbles, water gun squirters, mini flying disc and hi- bounce balls, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the nylon jax will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games...parts and accessories thereof: Other: Other...Other.” The rate of duty will be free.

Unfortunately, this office is unable to issue a ruling on the hinged metal box, as we understand that the issue of classification for a similar item is presently before U.S. Customs Service Headquarters. We refer to Part 177 of the Customs Regulations (19 C.F.R. 177), which precludes us from issuing a ruling that involves issues currently pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom. Therefore, we are presently unable to offer a binding ruling on this product.

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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