The tariff classification of a tag toy set from China

NY 894009 February 3, 1994 CLA-2-95:S:N:N8:225 894009 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109 RE: The tariff classification of a tag toy set from China Dear Mr. Lynch: In your letter dated January 17, 1994, you requested a tariff classification ruling on behalf of your client VELCRO USA Inc. A sample of the "Velcro Tag Game", item number 95026, was submitted with your inquiry. The toy consists of two nylon woven vests and two nylon balls. The vests are placed over the head and are secured with adjustable hook and loop fastening material. Sewn across the front and back portions of the vest are pieces of colored VELCRO hook material cut in various shapes and sizes. The nylon balls are covered by VELCRO loop material. The set will be imported packaged in a closed box for retail sale. The object of the product is to "tag" one's opponent by throwing the ball and striking a target on the vest to which the ball will adhere. Several variations of the rules exist and modifications may be made for more than two players. Your sample is being returned as requested. You refer in your letter to New York Ruling 836689 dated 2/17/89 which classified children's dress up sets in 9503.70.8000 as toy sets. One of the items contained in the dress up sets was a textile vest. The implication is made that the "Velcro Tag Game" is similar in composition and therefore should be classified in the same manner. This office, however, finds the two incomparable. The concept behind toy dress up sets was that all of the components worked together to provide a roleplaying activity for the child. That whole concept was rejected by HQ 954886, dated November 16, 1993, which classified dress up sets as costumes. The "Velcro Tag Game" is designed for the simple play activity of throw and catch. In this case throwing a soft ball at one's opponent. Therefore, although this office has assigned the same classification number the rationale behind the determination is quite different. The applicable subheading for the "Velcro Tag Game" 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 rate of duty 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