The tariff classification of a toy from Taiwan

NY 866180 September 4, 1991 CLA-2-95:S:N:N3D:225 866180 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a toy from Taiwan Dear Ms. Webster: In your letter dated August 12, 1991, you requested a tariff classification ruling. Style number AE230 is referred to as a "Spring Puzzle and Memo Holder". This article consists of a wooden oak base, measuring approximately 7 inches in length and 4 inches in width, with a metal brass plate for engraving. Two round indentations on the top of the base are designed to hold an open coil spring. The spring is made of gold plated steel and is imported with the base. When held in the hands the coil spring moves back and forth inducing manipulative play. Although referred to as a "puzzle and memo holder" this office believes the spring is primarily used for the amusement of adults and is therefore a toy article. This item will be classified according to GRI 3(b) as a composite good whose essential character is imparted by the coil spring. The applicable subheading for style number AE230 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 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