The tariff classification of a toy boat from China

NY 865833 September 3, 1991 CLA-2-95:S:N:N3D:225-865833 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Jeremy R. Page Katten, Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, Illinois 60606-3693 RE: The tariff classification of a toy boat from China Dear Mr. Page: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 7, 1991 ON BEHALF OF : M-B Sales DESCRIPTION OF MERCHANDISE : The sample submitted is known as "Captain Hook on Boat". The item consists of three injection molded pieces including a boat, figure and sail. The figure is molded in a sitting position and secured to the boat by a screw from under- neath the seat. The sail may be manually inserted in a small hole in the back of the boat. The articles described above constitute a set under GRI 3(b) with the essential character being imparted by the boat. HTS PROVISION : Other toys (except models), not having a spring mechanism HTS SUBHEADING : 9503.90.6000 RATE OF DUTY : 6.8 percent ad valorem 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