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 > 1998 NY Rulings > NY B84160 - NY B84246 > NY B84191

Previous Ruling Next Ruling
NY B84191




April 29, 1997

CLA-2:RR:NC:SP:225 B84191

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0070

Mr. Michael J. Kozub
The Janlynn Corporation
34 Front Street
P.O. Box 51848
Indian Orchard, MA 01151-5848

RE: The tariff classification of toy parts from China

Dear Mr. Kozub:

In your letter dated April 7, 1997 you requested a tariff classification ruling.

The subject goods are precut foam segments which will be combined with other articles of U.S. origin to produce various toy craft kits. The foam components imported for use with the "Silly Shades Kit" include: eyeglass frame parts and cut shapes such as stars. These items will be packaged in the U.S. with small mylar squares which serve as "lenses" and decorative stickers. The finished product is a kit designed for children to create their own sunglasses.

The imported components for the "Freaky Flyer Mobile Kit" include: precut foam pieces manufactured to resemble, upon assembly, various flying objects such as birds, bugs, spaceships, etc. These articles will be combined with plastic string, a wood dove and stickers (all of U.S. origin). The complete kit enables a child to construct a hanging mobile.

The foam components will be imported in clear polybags for insertion into the craft kits which will be retail packaged in a closed hanger box.

In their imported condition, the precut foam segments, are constructed exclusively for use with the "Silly Shades Kit" and "Freaky Flyer Mobile Kit". Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Therefore, the precut foam components are considered parts of toys.

For your information, additional requirements may be imposed on the "Silly Shades Kit" by the Food and Drug Administration due to the fact that the product created is sunglasses for children. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

The applicable subheading for the precut foam segments, imported in bulk, for assembly with the "Silly Shades Kit" and "Freaky Flyer Mobile Kit" will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The rate of duty will be free.

Classification of the "EVA Wacky Watches" will be addressed under separate cover.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: