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NY 861960


April 23, 1991

CLA-2-95:S:N:N3D:225-861960

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. Marty R. Wilson
Americana Brokers
P.O. Box 147
Sweetgrass, Montana 59484

RE: The tariff classification of a toy article from Canada

Dear Mr. Wilson:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 28, 1991

ON BEHALF OF : Moon Rock Manufacturing Co.

DESCRIPTION OF
MERCHANDISE : The article is called "Magic Moon Rock's". It consists of a crystal like substance packaged on a blister card for retail sale. "Moon Rock's" is sold in a solid form which converts to a liquid when water is added. As a liquid, a person can mold it into a ball, squish it, etc.
Left unattended the rocks will dry into a powdered form and the process can be repeated again.

HTS PROVISION : Other toys (except models), not having a spring mechanism

HTS SUBHEADING : 9503.90.6000

RATE OF DUTY : 6.8 percent ad valorem

DUTY CONCESSION : Goods classifiable under subheading 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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