The tariff classification of a Mammoth Assembly Kit from China

PD E86150 September 21, 1999 CLA-2-95:L:OFO:D22 E86150 CATEGORY: Classification TARIFF NO.: 9503.20.0030 Mr. Ralph M. Navedo Inter-Maritime Forwarding Company Inc. 39 Broadway New York, NY 10006 RE: The tariff classification of a Mammoth Assembly Kit from China Dear Mr. Navedo: In your letter dated August 12, 1999, received in this office on August 23, 1999, you requested a tariff classification ruling on behalf of your client, Penguin Putnam, Inc. Enclosed with your request was a sample of an assembly set called “Mammoth Kit”. The kit includes fifteen plastic bones that make up a reduced-size skeleton model of the woolly mammoth. The bones come in a plastic bag inside a box measuring 7” x 5” x 6”. The plastic box has a white colored base for setting the assembled skeleton on display. A four-sided covering sets on top of the base. The front sides are clear plastic while the end sides are molded to depict a glacier. The four-sided covering is slightly narrow at the top. The unassembled bones are placed in the box for storage. Also included with the kit is a 64-page booklet that illustrates pictures and information about the woolly mammoth. All the articles are retailed packaged in the display/storage box. The applicable subheading for the “Mammoth Kit” will be 9503.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not;…; Reduced-size (“scale”) model assembly kits, whether or not working models, excluding those of subheading 9503.10; parts and accessories thereof: Assembly kits. The rate of duty will be free. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas