CLA-2-95:S:N:N3D:225 867193
9503.49.0020
Ms. Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, Oregon 97230
RE: The tariff classification of toys, a plastic water bottle,
a bicycle horn and bicycle siren from China
Dear Ms. Quigley:
In your letter dated September 17, 1991, you requested a
tariff classification ruling on behalf of your client Performance
Concepts/MB Sales.
Four samples and a picture were enclosed with your inquiry.
The first item is called "Egon Spinner". The item is designed
for attachment to the handlebars of a bicycle. "Egon" is a
plastic molded figure of a man holding a gun. He is unable to
stand alone due to peg extensions from each foot. The figure
attaches to a platform which is connected to a wind activated
propeller. Wind forces the propeller to spin which in turn
activates another gear causing the figure to rotate on its
platform. The essential character of this item is to amuse and
therefore qualifies as a toy article.
The second sample is referred to as "P.K.E. Water Bottle".
The water bottle measures approximately 6 inches in height and 3
inches in width. The bottle snaps into a frame which attaches to
either the bicycle handle bars or any cross bar of the bike. The
plastic container is intended to carry drinking water for the
cyclist.
The third item is called "Slimer Horn". This horn attaches
to the handle bars of a bicycle. "Slimer" depicts a ghost
character from the popular "Ghostbuster" movie. The horn sounds
when the character is squeezed.
The next article is called "Ecto Siren". This too attaches
to the handle bars of a bicycle. The item depicts the "Ghost-
busters-Ecto Ambulance" with a hand operated crank in the rear.
A child can wind the crank and produce the siren sound.
The final item is a bath squeeze toy known as "Slimer".
This article, made of PVC, resembles the same ghost character
described above.
The applicable subheading for the "Egon Spinner" will be
9503.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except models), not having
a spring mechanism. The duty rate will be 6.8 percent ad
valorem.
The applicable subheading for the "P.K.E. Water Bottle" will
be 3923.30.0090, HTS, which provides for articles for the
conveyance or packing of goods, of plastics: carboys, bottles,
flasks and similar articles, other. The duty rate will be 3
percent ad valorem.
The applicable subheading for the "Slimer Horn" and "Ecto
Siren" will be 8714.99.9000, HTS, which provides for parts and
accessories of bicycles: other: other: other. The duty rate will
be 10 percent ad valorem.
The applicable subheading for the "Slimer" squeeze toy will
be 9503.49.0020, HTS, which provides for toys representing
animals or non-human creatures: not having a spring mechanism:
other. The duty rate will be 6.8 percent ad valorem.
Your letter indicates that the above toys will be separately
packaged in a polybag with paper inserts and printed decals. The
polybags, inserts and decals are properly classified with the
respective articles they are entered with according to GRI 3(b)
which reads in part "goods put up in sets for retail sale...
shall be classified as if they consisted of the material or
component which gives them their essential character".
Additionally, GRI 5(b) states in part "packing materials and
packing containers entered with the goods therein shall be
classified with the goods if they are of a kind normally used for
packing such goods". Clearly the polybags are a usual packaging
for the items described above.
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