The tariff classification of a plastic box and plastic toysfrom Taiwan and China

NY 883615 March 26, 1993 CLA-2-95:S:N:N8:225 883615 CATEGORY: Classification TARIFF NO.: 3924.90.5500, 9503.90.6000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of a plastic box and plastic toys from Taiwan and China Dear Mr. Coe: In your letter dated March 5, 1993, you requested a tariff classifi- cation ruling. In lieu of samples you submitted photographs of the articles in question. The first item is identified as SKU No. Z1325 "Plastic Multi-Colored Toy Box". The box measures 1 1/2 foot square. All four sides are hinged in a manner permitting them to fold down forming a flat surface area. The second article, SKU No. Z1327, "Toy Pull Along Bus", is a plastic vehicle with a bear figure affixed in the drivers seat. The bus carries small plastic globes with pictures inside. When the toy is pulled, roller bars within the vehicle, cause the globes to spin. The third article, SKU No. Z1328, "Plastic Toy Kitchen", is an educational activity center. The item has eight different activities that involve pop up and spin around motion. The next item, SKU No. Z1329, "Plastic Pull Along Train", is a free-wheeling vehicle with little figures designed to sit in the passenger cars. The last article, SKU No. Z1337, "Toy Typewriter", is a plastic representation of a typewriter. When the keys are depressed a lever moves toward the printed roller and a clicking sound is made. The applicable subheading for SKU No. Z1325, "Plastic Multi- Colored Toy Box", will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics. The duty rate will be 3.4 percent ad valorem. The applicable subheading for SKU No. Z1327, "Plastic Toy Pull Along Bus", SKU No. Z1328, "Plastic Toy Kitchen", SKU No. Z1329, "Plastic Pull Along Train" and SKU No. Z1337, "Plastic Toy Typewriter", 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