United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 886384 - NY 886590 > NY 886541

Previous Ruling Next Ruling
NY 886541





June 21, 1993

CLA-2-95:S:N:N8:225 886541

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 4202.92.3030

Mr. Timothy Bumb
Fact Games, Ltd.
1590 Berryessa Road
San Jose, California 95133

RE: The tariff classification of plastic toys and textile Halloween containers from China

Dear Mr. Bumb:

In your letter dated May 18, 1993, received in this office on May 25, 1993, you requested a classification ruling.

Three samples were submitted with your request. The first item, number H009, "Scarries", are described as plastic tubes measuring 36 cm in length. Permanently attached to one end of the tube is the stuffed head of a Halloween character. The heads may depict a jack-o-lantern, witch, ghost, black cat, vampire or simply a funny face. When turned upside down the article makes a groan or creaking sound by means of a piston noise maker located inside the tube.

The second article, number H6042, "Woob Tube", is identical to the above described tube with the exclusion of the head portion. This plastic tube makes similar sounds via a piston noise maker.

The last item, number H006, "Sack-O-Lantern", is a textile Halloween bag. The product is made of synthetic orange and black fabric. Eight panels of orange fabric are cut and sewn together to form the shape of a pumpkin. Pieces of black fabric, cut in the shape of a "Jack-O-Lantern's" eyes, nose and mouth are sewn to the front. A wire hoop is sewn around the top open portion of the bag. A nylon strap is sewn on either side for carrying purposes. Attached to the bottom of the pumpkin is a drop down nylon bag with a Halloween message stenciled in white lettering.
In your letter you make the claim that the "Sack-O-Lantern" is primarily for decoration at Halloween. This office, however, must disagree. The product is primarily designed for storage and carrying of items collected when trick-or-treating. Any use as a simple decorative article is secondary in nature.

The applicable subheading for the "Scarries", item number H009 and the "Woob Tubes", item number H6042, 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 applicable subheading for the "Sack-O- Lantern", item number H006, will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, other, with outer surface of plastic sheeting or of textile materials, travel, sports and similar bags, other, other, other. The duty rate will be 20 percent ad valorem.

The "Sack-O-Lantern" falls within textile category designation 670. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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

Previous Ruling Next Ruling

See also: