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 > 2004 NY Rulings > NY K88707 - NY K88754 > NY K88745

Previous Ruling Next Ruling
NY K88745




August 25, 2004
CLA-2-95:RR:NC:SP:225 K88745

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 4911.91.4040

Ms. Irma Villarreal
Armando Flores Customs Broker
2011 South 10th Street
P.O. Box 187
Hidalgo, TX 78557

RE: The tariff classification of a toy top and a printed figure from China and Taiwan.

Dear Ms. Villarreal:

In your letter dated August 3, 2004, on behalf of your client, Sabritas S. de R.L. de C.V. of Mexico City, Mexico, you requested a tariff classification ruling.

You submitted a sample of a toy top and a printed figure, which will be inserted into potato chip bags in the United States and exported for distribution and sale in Mexico. The toy top consist of a plastic rectangle comprised of three detachable plastic parts that, when put together, form a top that measures approximately ¾ inches in height and 1-1/2 inches in diameter. The top is decorated with printed color figures and packaged in a cellophane bag marked “Hecho en China.” The printed figure consists of a plastic rectangle comprised of two detachable plastic parts that, when put together, form a double-sided piece with a printed figure on each side that stands on a support base. It measures approximately 1-1/4 inches in height and 1 inch across, and will be packaged in a cellophane bag marked “Hecho en Taiwan.” The printed figure is not a toy, but a purely decorative article.

The applicable subheading for the toy top will be 9503.90.0080, 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; parts and accessories thereof: Other: Other. The rate of duty will be Free.

The applicable subheading for the printed figure will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

You have also requested a ruling on the possible waiver of the country of origin marking requirements being in English for the toy top and printed figure, since they will be exported from the United States and sold in Mexico.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Accordingly, the toy top and the printed figure are subject to the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134, unless exempt based upon the marking waiver provisions included therein. Such waivers are within the purview of the Port Director at the port of entry. It is suggested you contact that office concerning your request.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: