The tariff classification of plastic water toys from China

NY 865303 August 7, 1991 CLA-2-95:S:N:N3D:225 865303 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9503.49.0040 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of plastic water toys from China Dear Mr. Tomenga: In your letter dated July 16, 1991, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Three samples were submitted with your inquiry. The first sample consists of a plastic boy figure standing on a raft with a sail. The raft, made of plastic, is capable of floating in water and has wheels for rolling on a hard surface. The figure and sail, made of molded plastic, have pegs protruding from the bottom which fit into depressions in the raft. The figure, sail and raft are three separate pieces packaged together in a polybag for retail sale. The second item is referred to as a squirt toy. This article is made of soft molded plastic and depicts that of a boy seated on a raft made of barrels. The boy is positioned behind a cannon and appears to be ready for action. The entire article is molded as one piece. A tiny hole in the nozzle of the cannon permits suctioning in water and squirting it out when squeezed. The final item is a wind-up figure of a mermaid. The mermaid is made of molded plastic. Her upper body depicts that of a woman while the lower portion resembles a fish tail fin. The wind-up mechanism causes the tail to flap. This motion allows the mermaid to glide through the water. The boy on raft is considered a composite article in which there are two competing headings 9502.10.4000 and 9503.90.6000. Since no essential character can be determined the goods will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The applicable subheading for the "boy on raft" and "squirt toy" 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 "mermaid" will be 9503.49.0040, HTS, which provides for toys representing animals or non-human creatures: other: toys having a spring mechanism: other. 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