NY 892328 - The tariff classification of a toy sewing machine from Hong Kong and/ or China - United States International Trade Commision Rulings

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NY 892328

December 14, 1993

CLA-2-95:S:N:N8:225 892328

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.2000

Mr. Sung Moo Kim
11222 LaCienega Blvd. Room 400
Inglewood, California 90304

RE: The tariff classification of a toy sewing machine from Hong Kong and/ or China

Dear Mr. Kim:

In your letter dated November 10, 1993, you requested a tariff class- ification ruling on behalf of your client O.K. Toys, Inc.

A sample of the "Annie Sewing Machine" was submitted with your inquiry. The article includes a plastic sewing machine, spool of thread, 4 by 3 inch piece of fabric, extra needle and needle threader. The sewing machine measures no more than 9 inches in length 7 inches in height and 4 1/2 inches in depth. The item features a working light, foot pedal, tension adjustment knob, storage compartment and hand crank. The machine uses 2 "D" size batteries or may be manually operated by winding the crank. Due to the small size and limited functional use of the sewing machine, this office finds the article classifiable as a toy for tariff purposes. The product is not subject to quota restraints or visa requirements.

The applicable subheading for the "Annie Sewing Machine will be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models): incorporating an electric motor. The duty rate 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

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