The tariff classification of a toy from Taiwan

NY 863970 June 25, 1991 CLA-2-95:S:N:N3D:225 863970 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Bob Feldman Pipedream Products, Inc. 13348 Saticoy St. North Hollywood, CA 91605 RE: The tariff classification of a toy from Taiwan Dear Mr. Feldman: In your letter dated May 22, 1991, you requested a tariff classification ruling. The sample submitted is known as a "Man Love Meter". The meter is made of plastic and stands approximately 7 1/2 inches in height. It somewhat resembles an hour glass in appearance and holds a colored liquid (methanol) that transfers from top to bottom and vice versa. The item is completely sealed at both ends to insure no escape of the methanol. Inside the top chamber is a molded plastic representation of the male genitalia. Amusement is derived by holding the meter in the palm of your hand (generating heat) which activates the liquid to rise and shoot out the genitalia in the top chamber. When left unattended in an upright position the liquid will slowly drip back to the bottom chamber. The applicable subheading for the "Man Love Meter" 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 merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (800) 424-9086. 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