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HQ 954280


April 13, 1994

CLA-2 CO:R:C:F 954280 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000; 9503.70.8000; 9801.00.10

Michael K. Tomenga, Esq.
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: Classification Of Toys Imported Along With Printed Material

Dear Mr. Tomenga:

This is in response to your request of April 23, 1993, for a ruling concerning the classification of certain toys and the eligibility of printed material imported with them to be treated as American goods returned. Samples of the toys were submitted.

FACTS:

The first item consists of two styles of toy racing cars. The first style is referred to as a "Stock Car" which measures 3 inches in length and 1 inch in width. Two versions of this style will be imported and marked with the trademark of a popular fast food chain and/or motor oil company. The second style is referred to as a "Dragster" which measures 3-1/2 inches in length and 1 inch in width. Two versions of this style will be imported and marked with the trade name/trademark of a popular fast food chain. Each of the four toy vehicles has a metal body, thin wire axles with free wheeling plastic wheels, an undercarriage, and windows. The vehicles do not contain a spring mechanism.

The second item is a plastic toy hammer and wrench set. The hammer measures 3-1/2 inches in height and is made of soft plastic. The wrench is made of hard plastic and measures approximately 4 inches in height. The wrench has an open jaw at one end and a closed hexagonal-shaped circle at the other end. Molded into the hammer and the wrench is the trademark of a toy car manufacturer.

The toys are packaged with printed material. This ruling request also concerns the printed material claimed to be printed in the United States, and exported and returned without having been advanced in value or improved in condition by any means
other than the mere insertion of it in the packaging for the imported toys. The printed material is claimed to be eligible for duty-free treatment under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS).

ISSUE:

The issue is the proper classification of the toys and whether the printed material imported with the toys may be eligible for duty-free treatment under subheading 9801.00.10, HTSUS.

LAW AND ANALYSIS:

There appears to be no dispute as to the proper classification of the toys as described above with the classification of the toy vehicles in subheading 9503.90.6000, and the hammer and wrench set in subheading 9503.70.8000, HTSUS.

Subheading 9801.00.10, HTSUS, provides that products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, are free of duty. Superscope, Inc. v. United States, 13 CIT 997 (1989), is cited to support the position that the printed matter in question is eligible for duty-free treatment under subheading 9801.00.10.

In Superscope, supra, the question was whether glass panels, admittedly manufactured in the United States, and packaged as part of the unassembled cabinets which were classified as "entireties", should have been granted American goods returned treatment under item 800.00, Tariff Schedules of the United States (TSUS), the predecessor of subheading 9801.00.10, HTSUS. The glass panels were not improved in value or condition but were merely repackaged with other components and the court held that they were entitled to be treated as American goods returned free of duty. The decision of the court under item 800.00, TSUS is equally applicable for subheading 9801.00.10, HTSUS. Also, see Headquarters Ruling Letter 555428, dated April 17, 1990.

HOLDING:

The toy vehicles as described above are classifiable as other toys (except models), not having a spring mechanism, in subheading 9503.90.6000, HTSUS, with duty at the general rate of 6.8 percent ad valorem.

The plastic toy hammer and wrench set as described above is classifiable as other toys, put up in sets, in subheading 9503.70.8000, HTSUS, with duty at the general rate of 6.8 percent ad valorem.

Printed material printed in the United States that is exported and has not been advanced in value or improved in condition by any process of manufacture or other means while abroad that is merely returned repackaged with other components is eligible for duty- free treatment under subheading 9801.00.10, HTSUS, upon compliance with the documentation requirements of the Customs Regulations (19 Code of Federal Regulations 10.1).

Sincerely,

John Durant, Director

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