Modification of Portland (Maine) District Ruling Letter (DD) 882229; "Pig and Armored Car" Toy; Not Other Toys Having a Spring Mechanism

HQ 953886 August 11, 1993 CLA-2 CO:R:C:F 953886 GGD CATEGORY: Classification TARIFF NO.: 9503.90.60 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: Modification of Portland (Maine) District Ruling Letter (DD) 882229; "Pig and Armored Car" Toy; Not Other Toys Having a Spring Mechanism Dear Mr. Tomenga: In Portland District Ruling Letter (DD) 882229, issued February 5, 1993, a toy consisting of a partial figure of a pig driving an armored truck, from which a ghost figure springs when the radiator is struck, was classified in subheading 9503.90.7030, HTSUSA, which provides for "Other toys...and accessories thereof: Other: Other: Other, Other toys, having a spring mechanism." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows. FACTS: The article at issue consists of the head and upper torso of a cartoon pig that appears to be driving a 1920s style armored truck. The rear half of the vehicle resembles a vault, which has an opening in the top. When the front of the vehicle strikes an object, a spring is released forcing a ghost figure to pop out of the vault's roof. ISSUE: Whether the article is properly classified in subheading 9503.90.7030, HTSUSA, the provision for other toys having a spring mechanism, or in subheading 9503.90.6000, HTSUSA, the provision for other toys not having a spring mechanism. -2- LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs. The proper heading in this case is clear, i.e., heading 9503 for toys. The subheadings at issue essentially differentiate between toys that have the type of spring mechanism required for classification in subheading 9503.90.7030, HTSUSA, and those which do not. Although the article does contain a spring (one similar in shape and function to the spring part of a retractable ball point pen), for classification purposes under both the former and current tariffs, Customs traditionally employs a narrow interpretation of the term spring mechanism to include clockwork-type band springs only. Since the spring which allows the ghost figure to pop through the top opening is not a band capable of being wound to incrementally increase tension and store energy for eventual and gradual release, the subject item does not meet the requirements for classification as an other toy having a spring mechanism. Thus, the article is properly classified in subheading 9503.90.60, HTSUSA. HOLDING: The "Pig and Armored Car" toy is properly classified in subheading 9503.90.60, HTSUSA, the provision for "Other toys...and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism." The general column one duty rate applicable to this merchandise is 6.8 percent ad valorem. DD 882229, dated February 5, 1993, is hereby modified. Sincerely, John Durant, Director Commercial Rulings Division