The tariff classification of a toy kit from Taiwan

NY F84949 April 18, 2000 CLA-2-95:RR:NC:SP:225 F84949 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. David Roberts Mares Shreve & Associates 1035 Andover Park West, Suite 110 Tukwila, WA 98188 RE: The tariff classification of a toy kit from Taiwan Dear Mr. Roberts: In your letter dated March 12, 2000, received in this office on March 27, 2000, you requested a tariff classification ruling for Craft House International. A sample of the “Crystal Growing Tree” was submitted for our review. The item consists of a green paper cutout depicting a tree, a plastic tray and a packet of liquid solution. Upon assembly of the tree and its paper stand, the item is placed inside the small plastic tray into which the liquid solution is poured. As the paper tree absorbs the liquid and dries, the chemical reaction causes formation of white crystals on the tree. You state that the product will be imported together as a set in a clear polybag and will later be added to a larger chemistry kit here in the U.S. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” Chapter 95 provides for toys of all kinds designed for the amusement of children. In this case, we refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), which, although not legally binding, are the official interpretation of the tariff at the international level. Explanatory Note 95.03(A)(17) provides for “Educational Toys (e.g., toy chemistry, printing, sewing and knitting sets).” This office finds the subject “Crystal Growing Tree” to be of the same class or kind of merchandise as that described by the term “educational toys.” The applicable subheading for the “Crystal Growing Tree” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division