The tariff classification of a toy set from Taiwan

NY 872280 April 2, 1992 CLA-2-95:S:N:N3D:225 872280 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Dennis Ertzbischoff International Customs Consultants, Inc. P.O. Box 42055 Detroit, Michigan 48242-9741 RE: The tariff classification of a toy set from Taiwan Dear Mr. Ertzbischoff: In your letter dated March 6, 1992, you requested a tariff classification ruling on behalf of Saturnian 1, Inc. The sample submitted will be commercially known as "Splatz". The item consists of two plastic paddles having an 8 inch diameter and two shuttlecocks with a rubber suction cup attached. The paddles have VELCRO adjustable straps to secure to the hand. The object of the game is to toss the shuttlecock and catch it using the plastic paddles. The set will be imported in a blister package ready for retail sale. For tariff purposes the term "game" has come to refer to a competitive activity or contest, for recreation or amusement, between two or more players, or between one player and the game itself, which involves skill, chance or endurance, or any combination of these elements, and which is played according to rules, either expressed or self-evident, with the object of winning as a goal. In order for an article to be within the game provision its nature and construction must reasonably direct its use to a contest or competition with some type of specific rules and scoring which would indicate that a contest is in fact involved. It should be noted that the function of the paddle set is simply one of allowing the participants to throw the shuttle or birdie back and forth. It can be used as a diversion activity involving fun, relaxation and entertainment. Although some skill may be involved in using the set, it cannot be considered a game for tariff purposes unless it is ordinarily used in a contest or competition. However, the attributes of a game including competitiveness or a contest are absent in this case. The Harmonized Tariff Schedule provides that "For the purposes of the tariff schedules, a "toy" is any article chiefly used for the amusement of children or adults". It is our view that the "Splatz" paddle set falls within the definition of "toys" as set forth above. The applicable subheading for "Splatz" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: 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