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NY 866542

September 9, 1991

CLA-2-95:S:N:N3D:225 866542

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, N.Y. 11581

RE: The tariff classification of a toy from Taiwan

Dear Mr. Samartini:

In your letter dated August 26, 1991, you requested a tariff classification ruling on behalf of your client Liberty Star Inc.

Your inquiry included a photocopy, from your catalog, of the articles in question. The four products chosen for consideration are item numbers 7201, 7202, 7203 and 7504. The articles are referred to as "Liquid Time Passers". The "Time Passers" function somewhat like an hour glass but hold a colored liquid in lieu of sand. The liquid transfers from top to bottom and may be turned over to activate the motion again. The item is completely sealed at both ends to insure no escape of the liquid. Amusement is derived by observing the liquid droplets slowly drip in various configurations to the bottom of the object.

The applicable subheading for the "Liquid Time Passers" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

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

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