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NY 880626




December 17, 1992

CLA-2-95:S:N:N8:225 880626

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.5000, 9503.90.6000, 4901.99.0092

Ms. Rhonda C. Favret
A.N. Deringer, Inc.
R.D. #1 - Box W-432
Alexandria Bay, New York 13607

RE: The tariff classification of balloons, a toy airplane and printed booklet from Canada and/or Taiwan

Dear Ms. Favret:

In your letter dated November, 18, 1992, received in this office on November 22, 1992, you requested a tariff classification ruling on behalf of your client Imprimerie Solisco Inc.

Two samples were sumbitted with your request. The first article is called "Ready Set Make It With Balloons". The set consists of a package of ten latex balloons and instruction booklet. The booklet provides illustra-tive, as well as, written instructions on how to make balloon animals.

The other item is referred to as "Ready Set Make It And Fly It". This product includes an unassembled styrofoam airplane and a printed booklet. The plane's flat body measures 7 inches in length. The wings are formed by sliding a flat piece of styrofoam through slits in the body of the plane. A tiny plastic propeller attaches to the nose of the plane. The booklet devotes only one page to the actual assembly instructions for the plane. The booklet as a whole is dedicated to providing instructions for various other airborne projects using household articles.

Classification is based upon the General Rules of Interpretation. Specifally GRI 3(b) states "goods made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the "Ready Set Make It With Balloons" are the balloons. The instruction booklet merely supplies guidance in assembling the balloons into animal forms.

The booklet packaged with "Ready Set Make It And Fly It", as a whole, has independent use as an activity instruction booklet. A child would be capable of assembling the few pieces of the plane without any instruction whatsoever. Therefore, this office finds the two articles do not qualify as a set and are separately classifiable.

The applicable subheading for the "Ready Set Make It With Balloons" will be 9503.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; inflatable toy balls, balloons and punchballs. The duty rate will be 6.8 percent ad valorem.

The applicable subheadings for the "Ready Set Make It And Fly It" will be as follows: the styrofoam plane 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. The printed booklet will be 4901.99.0092, HTS, which provides for printed books, brochures, leaflets and similar printed matter: con- taining 5 or more pages each, but not more than 48 pages each (excluding covers). The duty rate will be free.

Goods classifiable under subheadings 9503.90.5000 and 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty, if entered on or before December 31, 1992 and a 3.4 percent ad valorem rate of duty will be effective January 1, 1993, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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