The tariff classification of a toy gun from Taiwan

NY 859408 Jan. 14, 1991 CLA-2-95:S:N:N3D:225 859408 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Thomas V. Yarnell Diversified Specialists, Inc. 1913 Southwest Freeway Houston, Texas 77098 RE: The tariff classification of a toy gun from Taiwan Dear Mr. Yarnell: In your letter dated January 7, 1991, you requested a tariff classification ruling. Item number 23021, is a "Desert Shield M*60 Machine Gun" with bipod stand, carry handles, soft darts, and ammo belt . This gun makes rapid fire machine gun sounds when the trigger is pulled. The gun has a camouflage design with the exception of the barrel which is entirely bright orange. Your sample is being returned as requested. The applicable subheading for the toy gun 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; and accessories thereof: Other: Other: Other. The duty rate will be 6.8 percent ad valorem. It would appear that item number 23021 meets the marking requirements of Public Law 100-615; 15 U.S.C. 5001; 15 CFR Part 1150; Federal Register Vol. 54, No. 86, pp 19358 (May 5, 1989). The Department of Commerce has final authority in this matter. For further information, please consult with Dr. Stanley Warshaw or Walter G. Leight, Department of Commerce, (301) 975-4000. 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