The tariff classification of plastic toys and booklets from China

NY 856435 October 16, 1990 CLA-2-95:S:N:N3D:225 856435 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 4911.10.0080 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of plastic toys and booklets from China Dear Mr. Tomenga: In your letter dated September 17, 1990, you requested a tariff classification ruling on behalf of Simon Marketing, Inc. 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 were pictures and descriptive literature along with a sample of the booklet. The toys will be known commercially as "McDonalds McDinos". They are described as plastic food products depicting the foods sold at the world famous hamburger chain, such as the "Big Mac" hamburger, french fries and the "Happy Meals" carton. Each plastic food is capable of being transformed into a dinosaur character by unfolding various parts. A total of four different dinosaur designs may be found in the assortment. Each transformable item will be individually packaged in a U.S. made, plain polybag, with a coupon book and a U.S. printed insert. The coupon booklet consists of five sheets of printed paper folded in half and joined with adhesive at the fold to make a booklet of ten pages. The printed matter consists of printed advertisements and discount coupons. The applicable subheading for the "McDonalds McDinos", plastic food transformers 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. The applicable subheading for the coupon booklet will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs: trade advertising material, commercial catalogs and the like: other. The duty rate 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 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