The tariff classification of a toy clapboard with chalk andmotion picture camera from China

NY 889640 September 20, 1993 CLA-2-95:S:N:N8:225 889640 CATEGORY: Classification TARIFF NO.: 9503.70.8000, 9503.90.6000 Ms. Kathleen M. Murphy Katten, Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, Illinois 60661-3693 RE: The tariff classification of a toy clapboard with chalk and motion picture camera from China Dear Ms. Murphy: In your letter dated August 19, 1993, received in this office on August 24, 1993, you requested a tariff classification ruling on behalf of your client M-B Sales. Two samples were submitted with your inquiry. The first item is referred to as a "Clapboard with Chalk". This article is designed to be a miniature version of a movie director's clapboard. Made of plastic, the clapboard measures 5 inches in height and 6 inches in length. Permanently printed on the board are the words: "Director:, Take # and Title:". One piece of chalk will be packaged with the board in a sealed polybag. The next item is the "Makin' Movies Camera" which is a plastic minia- ture version of a "real" movie camera. The camera measures no more than 3 1/2 inches in length and 3 1/2 inches in height. A crank, attached to one side of the camera, may be turned causing the shutter to open and close. When looking through the eyepiece, while turning the crank, one observes a flickering image of whatever is in sight. This image simulates the actual movement of slide to slide as seen in a motion picture. The applicable subheading for the "Clapboard and Chalk" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the "Makin' Movies Camera" 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