NY 858509
Dec. 28, 1990
CLA-2-95:S:N:N3D:225 858509
9503.70.8000, 9503.80.0020
Lisa M. McNair
Shelcore, Inc.
3474 South Clinton Ave.
South Plainfield, N.J. 07080
RE: The tariff classification of a music box and toys from China
Dear Ms. McNair:
In your letter dated November 29, 1990 you requested a tariff
classification ruling.
Item 02326 is called Musical Radio. It is a small yellow case
with a red wind up button and a blue on and off switch. When the
switch in on, the same music plays over and over. The red button
turns and the eyes of the little animal move back and forth.
Item 02307 is Turtle Tunes Xylophone. The Turtle can be pulled
and an internal mechanism will cause the head to bob up and down,
its feet to roll and notes to be sounded. The Turtle can also
be placed upon it back revealing eight colorful keys. A color
coded song book and playing mallet are included.
Item 02202 Infant Soft Blocks is six foam filled blocks. A
basic educational toy, the blocks can be stacked. Each of the
six sides of the block has a bright picture. Two of the pictures
have the corresponding letter of the alphabet to match the
picture. Item 01420 is Stacking Cups. The ten cups are
progressively smaller so they can be nested or stacked. Each cup
has a different picture or pattern on the bottom. Some of the
cups have holes for sifting sand or sprinkling water.
Item 02815 is called Jumping Jalopies. It consists of a large
plastic container upon which the sixteen small cars of different
colors and various point values can be placed. When the switch
is turned on, it causes the platform to vibrate which makes the
small cars "jump around". The object is to use small plastic
hooks, which look like tow trucks, to pick up the cars. The
player with the highest score after all the cars are removed is
the winner. Although the word game is used, we do not believe
that the item has the necessary skill development to qualify for
the game provision. There is no doubt, however, that the item is
amusing. The battery needed to cause the vibration is not sold
with the toy.
The applicable subheading for the Musical Radio will be
9208.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for music boxes. The duty rate will be
3.2 percent ad valorem. The applicable subheading for the Turtle
Tunes Xylophone will be 9503.50.0020, Harmonized Tariff Schedule
of the United States (HTS), which provides for Toy musical
instruments and apparatus and parts and accessories thereof,
Instruments and apparatus. The duty rate will be 6.8 percent ad
valorem.
The applicable subheading for the Infant Soft Blocks will be
9503.70.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Toy alphabet blocks. The duty rate
will be 6 percent ad valorem. The applicable subheading for the
Stacking Cups will be 9503.70.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for Other toys, put up in
sets or outfits, and parts and accessories thereof: Other: Other.
The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the Jumping Jalopies will be
9503.80.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other toys and models, incorporating a
motor and parts and accessories thereof: Toys: Incorporating an
electric motor. The duty rate will be 6.8 percent ad valorem.
It must be noted that Items 01420 and 02307 are marked made in
Hong Kong. Item 02326 was not in a box and the marking on the
actual music box is inadequate because it is marked in a manner
called blind marking.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport