The tariff classification of stilts from Colombia

NY 856558 Sept. 28, 1990 CLA-2-95:S:N:N3D:225 856558 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Francisco J. Torrado Martinez Apartado 8943 Estacion Fdez. Juncos San Juan, P.R. 00910 RE: The tariff classification of stilts from Colombia Dear Mr. Torrado Martinez: In your letter dated August 29, 1990 you requested a tariff classification ruling. The article is a pair of stilts made from wood (pine or light cedar) with a height of 1.5 meters, assembled with glue and screws. Marketed to children ages six and up, the pair of stilts will weigh approximately seven pounds. The applicable subheading for the stilts will be 9503.90.6000, 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 toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Articles classifiable under subheading 9503.90.6000, HTS, which are products of Colombia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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