United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89573 - NY J89630 > NY J89591

Previous Ruling Next Ruling
NY J89591

October 15, 2003

CLA-2-95:RR:NC:SP:225 J89591


TARIFF NO.: 3924.90.5500; 9503.90.0080

Ms. Maria F. Borges
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of a “Beyblades Storage Case” from China.

Dear Ms. Borges:

In your letter dated October 1, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Beyblades Storage Case” (no item number) that will contain, when imported, either 1 toy top and 1 toy top launcher or two toy tops. The “storage case” is a plastic household type storage box with a removable plastic center divider made of plastic and measures approximately 6 inches in height x 7 inches in width x 2 inches in depth. A child will assemble the toy top by following an accompanying packet of instructions.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 “Beyblades Storage Case” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Storage and amusement are two different activities. Moreover, this “storage case” is not the usual conveyance for toy tops. Therefore, the contents must be classified separately.

The applicable subheading for the “Beyblades Storage Case” (the divided household type storage box) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the toy top and toy launcher of the “Beyblades Storage Case” will be 9503.90.0080, 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: Other.” The rate of duty will be 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: