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NY E87493




October 13, 1999

CLA-2-95:RR:NC:2:224 E87493

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 4202.32.2000; 9503.49.0025; 9503.90.0020; 9503.90.0045

Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton OH 45403

RE: The tariff classification of a toy dinosaur, candy filled purses and assorted toys from China.

Dear Mr. Allen:

In your letter dated September 15, 1999, you requested a tariff classification ruling, on behalf of Ross Acquisition, your client.

You have submitted for examination a plush toy dinosaur attached to a PVC coin purse in the shape of a backpack that is filled with candy and a plastic frog clicker. In addition you have enclosed with the ruling request a PVC heart shaped coin purse, attached to a plastic clip, that is filled with candy and a balloon. The dinosaur toy is filled/stuffed mostly with plastic beans or pellets. The attached coin purse has a small zippered compartment filled with a candy assortment and a toy clicker with a frog’s head. The heart shaped coin purse has a small zippered compartment filled with a candy assortment and a balloon. You are requesting the tariff classification on all of these items.

The plush toy dinosaur will be classified as a toy in 9503.49, HTS. The backpack coin purse attached to the dinosaur will be classified as a coin purse in 4202.32, HTS whether it is imported with or without the toy. The candy will be classified as candy in 1704.90, HTS, while the heart shaped coin purse will be classified as such in 4202.32, HTS. The clicker and balloon will be classified in 9503.90, HTS. The items are classified separately under GRI 1 because they do not constitute a set under GRI 3 (b). The items are not a set since in all instances the individual parts are not put up together for retail sale to meet one particular need.

The applicable subheading for the dinosaur toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” The rate of duty will be free.

The applicable subheading for the candy assortment in both coin purses will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Confections or sweetmeats ready for consumption: OtherPut up for retail sale: Other.” The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the two PVC coin purses will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting plastic or of textile materials: With outer surface of sheeting or plastic: Other.” The rate of duty will be 20 percent ad valorem.

The applicable subheading for the balloon will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: OtherInflatable toy balls, balloons and punchballs.” The rate of duty will be free.

The applicable subheading for the frog toy clicker will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysparts and accessories thereof: OtherOther toys and models.” The rate of duty will be free.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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