The tariff classification of toy spacecraft from China and Hong Kong

NY 867496 October 30, 1991 CLA-2-95:S:N:N3D:225 867496 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Michael K. Tomenga McKenna & Cuneo Law Offices 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of toy spacecraft from China and Hong Kong Dear Mr. Tomenga: In your letter dated October 1, 1991, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Two samples and several photographs were submitted with your inquiry. The first item is referred to as cardboard space ships. The space ships each consist of approximately 10 to 14 pieces of cardboard, a round plastic disk with clips and a paper insert providing assembly instructions. The pieces are color printed and have cut out slots for ease in assembly. The objects created depict a space shuttle and a command module. The cardboard pieces will be printed in Hong Kong and will be packaged in a polybag in China. These items, for classification purposes, are considered unassembled toys. The second article is a plastic space terrain vehicle. The vehicle is made of molded plastic and resembles a four-wheeled space rover, with an antenna dish on the front end and a clown character wearing a space suit in the driver's seat. The vehicle will measure approximately 3 inches in length, 2 inches in height, and 1 3/4 inches in width. The character is permanently molded into the vehicle and the wheels do not turn. The applicable subheading for the toy space ships and vehicle 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. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked. 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