851160 85 Ruling Active

The tariff classification of a non-working toy clock fromChina.

Issued April 24, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000

Headings: 9503

Product description

This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. Submitted with your inquiry was a photograph of a "McDonald's Good Morning Happy Meal" toy clock. According to your description, the clock is round with a flat base and measures 3 1/2 inches in height and 3 inches in width. It is composed of polyvinyl chloride and acrylonitrile-butadiene styrene. The face of the clock is a decal of "Ronald McDonald" in an airplane surrounded by the traditional arabic numbers 1 through 12. The hands of the clock are made to resemble the propeller of the plane. It is stated in your letter that this clock has no working parts and does not contain any form of spring mechanism.

CBP rationale

The applicable subheading for the non-working clock will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY 851160 April 24, 1990 CLA-2-95:S:N:N3D:225-851160 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Micheal K. Tomenga McKenna, Conner & Cuneo 1575 Eye St., N.W. Washington, D.C. 20005 RE: The tariff classification of a non-working toy clock from China. Dear Mr. Tomenga: In your letter dated March 29, 1990, on behalf of Simon Marketing Inc., you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. Submitted with your inquiry was a photograph of a "McDonald's Good Morning Happy Meal" toy clock. According to your description, the clock is round with a flat base and measures 3 1/2 inches in height and 3 inches in width. It is composed of polyvinyl chloride and acrylonitrile-butadiene styrene. The face of the clock is a decal of "Ronald McDonald" in an airplane surrounded by the traditional arabic numbers 1 through 12. The hands of the clock are made to resemble the propeller of the plane. It is stated in your letter that this clock has no working parts and does not contain any form of spring mechanism. The applicable subheading for the non-working clock will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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