The tariff classification of assorted toy sets and slates from China

NY F82079 February 8, 2000 CLA-2-95:RR:NC:SP:225 F82079 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9610.00.0000 Ms. Nikki Adams Dollar General Corporation Import Department 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of assorted toy sets and slates from China Dear Ms. Adams: In your letter dated January 14, 2000, you requested a tariff classification ruling. Two samples of each product style were submitted with your inquiry. The extra sample submitted for each item is intended to show variations in package design and/or colors. Such modifications will have no impact upon the classification for these items. The “Pool Table Set” is identified by SKU#3-810-3796 and consists of a miniature version of a pool table top (5 ¼” X 7 ½”), cue sticks, 16 mini balls and triangle rack. The article is packaged on a blister display card. The “Kid’s Slate Set,” SKU#3-800-4208, includes a slate framed in plastic (5 ¼” X 6 ¾”), three pieces of white chalk in a box, and a sponge eraser. All the components are packaged together on a blister display card. The “Bride’s Wedding Day,” SKU#3-820-6803, is composed of plastic jewelry, an imitation toy watch, artificial flower, and pretend marriage license form. The jewelry, sized for a child, consists of an imitation pearl necklace with flower pendant, pearl bracelet and two rings. The items are imported, packaged together for retail sale, on a blister card. The presence of the fake marriage license combined with the toy watch, marketing and retail packaging, indicate this item’s use will be as a toy for children’s amusement in role-play activity. The “Bride’s Pearl Set,” SKU#3-820-1836, is made up of plastic jewelry and an imitation toy watch. The jewelry, sized for a child, consists of an imitation pearl choker, pearl bracelet and pearl clip-on earrings. All the components are packaged together for retail on a blister card that states the article is designed for ages 5 and up. In this case, the presence of the toy watch, marketing and retail packaging indicate the product’s use as a toy for amusement purposes only. Your samples are being returned as requested. The applicable subheading for the “Pool Table Set,” “Bride’s Wedding Day,” and “Bride’s Pearl Set,” 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. The applicable subheading for the “Kid’s Slate Set” will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division