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 > 2005 NY Rulings > NY L88484 - NY L88530 > NY L88524

Previous Ruling Next Ruling
NY L88524

November 1, 2005

CLA-2-95:RR:NC:SP:225 L88524


TARIFF NO.: 9503.80.0000

Ms. Judith M. Walter
Binney & Smith Inc.
1100 Church Lane
Easton, PA 18040

RE: The tariff classification of a Color Cyclone Paint Spinner from China.

Dear Ms. Walter:

In your letter dated October 20, 2005, you requested a tariff classification ruling.

You submitted a sample of a Color Cyclone Paint Spinner identified as item number 03-5006. The item consists of 1 color plastic battery-powered cyclone unit (a tripod unit with an opening on top) and 4 bottles of sidewalk paint packaged together in an illustrated cardboard box with a window display. To use, one pours a bottle of paint into the opening on top of the cyclone unit, which fills up a hollow tube that hangs down. Flipping a lever on the side of the cyclone unit causes this hanging hollow tube to spin and spray the paint onto the sidewalk. The lever can be adjusted to various speeds and the cyclone unit itself can be manipulated to different paint spraying angles resulting in various paint patterns and designs. These sidewalk paint patterns can then be washed away with a garden hose, allowing the paint surface to be used over and over again. The Color Cyclone Paint Spinner is a toy that requires three “AA” batteries, which are not included, and is intended to provide frivolous amusement for a child four years of age and older.

The applicable subheading for Color Cyclone Paint Spinner identified as item number 03-5006 will be 9503.80.0000, Harmonized Tariff Schedule (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” 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: