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NY 872432


April 13, 1992

CLA-2-95:S:N:N3D:225 872432

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000, 9504.90.4000

Ms. Carlene R. O'Brien
J.F. Moran Co., Inc.
Harbour Tech Center
160 Second Street Suite 210
Chelsea, Massachusetts 02150

RE: The tariff classification of a toy paddle set and fishing games from Hong Kong

Dear Ms. O'Brien:

In your letter dated March 13, 1992, you requested a tariff classification ruling on behalf of your client Hilco Corporation.

Three samples were submitted with your inquiry. The first article is identified as, "Paddle Catchers", item number 1540. The set consists of two paddles and one ball. The paddles are made of wood with VELCRO attached to one side. The VELCRO side allows the user to catch the ball on the paddle, while the opposite side has a smooth wood finish to hit the ball to an opponent. The ball's surface is made of a fibrous material to facilitate adherence to the VELCRO. The set will be imported in a blister pack.

Item number 9900 contains an assortment of two games known as, "Super Fishing Game" and "Safari Game". Both games function in the same manner. They are battery operated and consist of a plastic base, 22 plastic fish or animals, and two fishing rods. When the item is turned on the animals spin around and pop up and down. The player must catch the animals with the fishing pole by inserting the bait in the animals mouth. The object of the game is to catch more animals than your opponent.

The applicable subheading for the "Paddle Catchers" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the "Super Fishing Game" and the "Safari Game", will be 9504.90.4000, HTS, which provides for game machines, other than coin- or token-operated; parts and accessories thereof. The duty rate will be 3.9 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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