The tariff classification of a toy gun and whistle with attached key rings from Taiwan

NY B85575 May 28, 1997 CLA-2:RR:NC:SP:225 B85575 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9208.90.0080 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a toy gun and whistle with attached key rings from Taiwan Dear Ms. Balice: In your letter dated May 12, 1997 you requested a tariff classification ruling. The submitted samples include a "Squirt Gun Key Ring," style #94524, and a "Lip Shaped Key Ring," style #97712. The "Squirt Gun Key Ring" consists of a plastic toy water gun and metal chain with key ring. The water gun measures approximately 9 cm in length and 7 cm in height. The gun is predominantly blue in color with a black trigger and a red cap located behind the barrel where it may be filled with water. The key chain and ring are attached to the top of the barrel. The "Lip Shaped Key Ring" is composed of a whistle and metal chain with key ring. The whistle is surrounded by a pair of bright red lips molded out of plastic material. Instead of the usual high-pitched tone one associates with whistles, this whistle produces a whizzing sound due to a spinning wheel incorporated inside. The above described key chains are considered composite goods, which are goods that consist of different materials or are made up of different components. Classification is based upon the General Rules of Interpretation. GRI 3(b) states in part that "composite goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject articles to be imparted by the toy gun and whistle, respectively. The applicable subheading for the "Squirt Gun Key Ring", style #94524, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the "Lip Shaped Key Ring", style #97712, will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments, other, other. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division