The tariff classification of toy spacecraft from China

NY 867173 October 22, 1991 CLA-2-95:S:N:N3D:225 867173 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9801.00.1099 Ms. Kristine A. Quigley Total Logistics Resource, Inc. P.O. Box 30419 Portland, Oregon 97230 RE: The tariff classification of toy spacecraft from China Dear Ms. Quigley: In your letter dated September 19, 1991, on behalf of Performance Concepts/MB Sales, you requested a tariff classification ruling. The samples submitted will be part of a sales promotion called "Space Camp". Each item, packaged in a polybag with a paper insert, is composed of several pieces of 3 mm thick die cut cardboard. The cardboard has four color printing and UV coating on each side. The pieces can be connected and assembled with a rotary plastic connector. When all pieces are slotted together a futuristic type space object is formed. The space objects are known as "Lunar Rover" and "Satellite Dish". These items, for classification purposes, are considered unassembled toys. You suggest that the PVC polybags, used to package the spacecraft pieces, are separately classifiable under HTS 3923.21.0090 as articles for the conveyance or packing of goods: sacks and bags: of other plastics. The polybags, however, are to be classified with the items they are entered with according to GRI 5(b) which states in part "packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods". Clearly the polybags are a usual packaging for the items described above. Additionally, you indicate that the inserts are made in the U.S. and are simply packaged overseas with the toy spacecraft pieces. You contend that the inserts are eligible for duty free treatment under 9801.00.1099 as U.S. goods returned. The applicable subheading for the "Lunar Rover" and "Satellite Dish" 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. Provided that the U.S. made inserts will not be advanced in value or improved in condition as a result of repackaging, they will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. 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