CLA-2-95:RR:NC:SP:225 G89443
Mr. Steve Springer
Toy State Industrial Ltd.
17 South Avenue
Natick, MA 01760
RE: The tariff classification of assorted toys and a whistle from Hong Kong or China
Dear Mr. Springer:
In your letter dated April 2, 2001, you requested a tariff classification ruling.
The “Bunny Bubble Blower”, style #2602, consists of a small bottle of bubble solution (50 ml/2 oz.), a plastic simulated basket receptacle and a wand with a handle that resembles a bunny’s head. Upon pouring the bubble solution into the simulated Easter basket the child dips the wand in the basket and blows through the wand creating bubbles.
The “Bunny Skateboarder”, style #2607, is a plastic figure of a bunny riding on top of a skateboard. The bunny carries a colored egg on his back, as he stands permanently affixed to the skateboard, which is disproportionately larger than the bunny. The skateboard has pullback action, which means that upon winding the rear wheels of the vehicle, it will thrust forward when released. A ramp made of paperboard is included with the bunny.
The “Bunny Band”, style #2614, is a single plastic bunny figure, 3” high, depicted as holding a symbol in each hand. The bunny can stand independently and will clap the symbols together when you pull a string from atop his head. The string also activates musical sounds appropriate to the bunny’s instruments. This style comes in an assortment of three bunny figures playing either the drums, symbols or maracas.
The “Ferris Wheel Whistle”, style #2621, is a plastic molded whistle with a spinning Ferris wheel attached. When you blow into the whistle, air is directed toward the Ferris wheel and forces it to rotate.
The “Pop Up Bunnies”, style #2640, consists of a single plastic bunny figure that stands on a suction cup mechanism. The suction cup is connected to a rubber stand by means of a metal spring. When the bunny is pushed down, compressing the spring, adherence of the suction cup will only last about 2 seconds. Afterward, the bunny will pop-up and bounce on the spring. Two bunny styles are available in the assortment.
All the products are packaged individually on a blister card and are intended for use by children age 3 and up.
The applicable subheading for the “Bunny Bubble Blower”, style #2602, and “Bunny Skateboarder”, style #2607, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.
The applicable subheading for the “Bunny Band”, style #2614, and “Pop Up Bunnies”, style #2640, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: other. The rate of duty will be free.
The applicable subheading for the “Ferris Wheel Whistle”, style #2621, will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, other. The duty rate will be 5.3 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