The tariff classification of a toy craft kit from Taiwan

NY B88039 August 21, 1997 CLA-2-95:RR:NC:SP:225 B88039 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. John C. Blaser Blaser & Mericle, Inc. P.O. Box 81309 AMF 16021 Puritas Ave. Cleveland, Ohio 44181 RE: The tariff classification of a toy craft kit from Taiwan Dear Mr. Blaser: In your letter dated August 4, 1997 you requested a tariff classification ruling on behalf of your client Manco, Inc. The "Sea Creature Kit", item M97-6009, is designed to enable one to create an imitation miniature fish tank. The product consists of colored foam sheets, assorted foam pieces cut in the shape of sea creatures, foam tape and 6 self-stick wiggle eyes. All components will be imported packaged on a blister card whose plastic "window" portion also serves as the floor, walls and cover for the fish tank. Instructions printed on the package advise one on how to construct the imitation fish tank. All the components will be imported in a sealed polybag. Your sample is being returned as requested. The applicable subheading for the "Sea Creature Kit," item M97-6009, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. 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