The tariff classification of toy caps from Taiwan

NY 815284 October 17, 1995 CLA-2-36:R:N4:119 815284 CATEGORY: Classification TARIFF NO.: 3604.90.0000 Ms. Christina Arizmendez Earth Customs, Inc. 9920 La Cienega Boulevard Suite 816 Inglewood, California 90301 RE: The tariff classification of toy caps from Taiwan Dear Ms. Arizmendez: In your letter dated September 21, 1995, you requested a tariff classification ruling on behalf of Bright Choice, Inc., Vernon, California. The articles to be imported are toy caps which consist of a plastic ring with eight cylindrical "shells." The small explosive charge used in the caps is composed of potassium chlorate, red phosphorus manganese dioxide, sand and glue. You suggest that the toy caps should be classified under the provisions for toys since they can only be used in toy guns. However, toy caps are specifically described in the Explanatory Notes to the Harmonized System at 36.04 as pyrotechnic toys to be classified under heading 36.04. The applicable subheading for the toy caps will be 3604.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fireworks, signaling flares, rain rockets, fog signals and other pyrotechnic articles... other. The rate of duty will be 7.3 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. If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division