The tariff classification of two floating tub toys from China

NY 815588 October 31, 1995 CLA-2-95:R:N2:225 815588 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Gregory W. Bowman Katten, Muchin & Zavis 525 West Monroe St. Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of two floating tub toys from China Dear Mr. Bowman: In your letter dated October 3, 1995 you requested a tariff classification ruling on behalf of your client M-B Sales. The following two samples were submitted with your inquiry for our review: 1) "Kermit Tub Toy" is a hollow plastic representation of a frog sitting behind the wheel of a boat. The upper torso of the frog is permanently molded onto the vessel. All facial features and clothing have been painted on the character. A small plastic sail is packaged with the item and is designed for insertion into a specific area in the rear of the vessel. Molded into the front portion of the boat is a cannon with a tiny hole. In addition to its floating capabilities, the entire article may be squeezed to inhale water, and squeezed again to spurt the water out from the cannon. 2) "Miss Piggy Tub Toy" is a hollow plastic representa- tion of a pig lying on top of a raft. The pig bears a human torso with arms and legs, however, its head has a pig snout and animal ears protruding from the top. All facial features and clothing have been painted on the character. Her skirt is unique in that it changes color when immersed in warm water. Both toys are designed for children ages 3 and up. They will be packaged in a poly bag which is marked with the country of origin. Classification is based upon the General Rules of Inter-pretation (GRI). The above described figures are considered composite goods for classification purposes. Since the animal figures and their respective floating apparatus are equally significant in their amusement, an essential character determination cannot be made. Therefore, each item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The two competing headings are: 9503.49.0020 which provides for toys representing animals or non-human creatures: other and 9503.90.0030 which provides for other toys. By application of GRI 3(c) the heading which occurs last is the provision for other toys. The applicable subheading for the "Kermit Tub Toy" and "Miss Piggy Tub Toy" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. This ruling is being issued under the provisions of Section 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, Roger J. Silvestri Director, National Commodity Specialist Division