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NY 805104




January 3, 1995

CLA-2-95:S:N:N8:225 805104

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a toy bubble blower from China

Dear Ms. Aldinger:

In your letter dated December 7, 1994, received in this office on December 14, 1994, you requested a tariff class- ification ruling.

The article submitted is called an "Easter Duck Bubble Blower". The item consists of a plastic duck shaped container filled with bubble-blowing solution and a plastic wand. Bubbles are produced when the user dips the wand into bubble solution and blows through the wand.

The container with bubble solution and wand is considered a composite good. The bubble solution and wand have significant play value as does the three dimensional plastic duck. Since the activity of blowing bubbles has an equal amusement value to playing with the plastic duck an essential character determination cannot be made. There- fore, classification is based upon GRI 3(c) which states "goods not classified in 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The two competing headings relevant to this item are 9503.49.0020, HTS, which provides for toys representing animals: other; and 9503.90.6000, HTS, which provides for other toys (except models). By application of GRI 3(c) the heading which occurs last is the provision for other toys (except models).

The applicable subheading for the "Easter Duck Bubble Blower" 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 rate of duty 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
Area Director
New York Seaport

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