NY 0858045 - The tariff classification of toy guns from Taiwan - United States International Trade Commision Rulings

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NY 858045

Dec. 12, 1990

CLA-2-95:S:N:N3D:225 858045

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.2000

Mr. Thomas V. Yarnell
Diversified Specialist, Inc.
1913 Southwest Freeway
Houston, Texas 77098

RE: The tariff classification of toy guns from Taiwan

Dear Mr. Yarnell:

In your letter dated November 8, 1990, you requested a tariff classification ruling.

Two samples of battery operated toy guns were submitted with your inquiry. The first item number 23005, is known as the "Desert Shield Grease Gun". This gun operates on six "AA" batteries which are not included in the retail package. It is described as having a slide action barrel, an automatic firing sound and light flash at the muzzle. An orange tip measuring approximately 15 mm in depth is found at the nose of the barrel. The gun is beige with a brown camouflage design. The barrel is black with an orange tip. When the trigger is pulled a firing sound is heard, the barrel slides back and forth producing a vibration and a red light flashes at the end of the barrel.

Item number 23015, is a "Desert Shield .50 Caliber Machine Gun" with tripod stand. This gun also requires six "AA" batteries not included in the retail package. The camouflage design and colors are similar to the grease gun with the exception of the barrel which is entirely bright orange. At the press of a button the machine gun vibrates from the motion of the sliding barrel, a firing sound is heard and the tip of the muzzle flashes a red light. Your samples are being returned as requested.

The applicable subheading for the battery operated toy guns will be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys (except models): incorporating an electric motor. The duty rate will be 6.8 percent ad valorem.

It would appear that item numbers 23005 and 23015 meet the marking requirements of Public Law 100-615; 15 U.S.C. 5001; 15 CFR Part 1150; Federal Register Vol. 54, No. 86, pp 19358 (May 5, 1989). The Department of Commerce has final authority in this matter. For further information, please consult with Dr. Stanley Warshaw or Walter G. Leight, Department of Commerce, (301) 975- 4000.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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