CLA-2-95:S:N:N3D:225 862539
Mr. Thomas V. Yarnell
Tommy Moss Properties
Diversified Specialists, Inc.
1913 Southwest Freeway
Houston, Texas 77098
RE: The tariff classification of a toy gun from Thailand
Dear Mr. Yarnell:
In your letter dated April 18, 1991, you requested a
tariff classification ruling.
The sample submitted, item number 24030, is known as the
"Patriot Radical Recoiler". The "Patriot Recoiler" is a battery
operated toy firearm. The gun is made of plastic and requires 6
AA batteries to function. When the trigger is pulled the gun
produces a flashing light at the muzzle, an automatic firing
sound and a slide action barrel. The gun is designed in
patriotic colors of red and white stripes and a blue barrel with
white stars. Approximately 1 inch of the muzzle end of the
barrel is colored bright orange. Your sample is being returned
as requested.
The applicable subheading for the battery operated toy
gun will be 9503.80.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for toys (except models):
incorporating an electric motor. The duty rate will be 6.8
percent ad valorem.
Articles classifiable under subheading 9503.80.2000, HTS,
which are products of Thailand are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
It would appear that item number 24030, as described above,
meets the marking requirements of Public Law 100-615; 15 U.S.C.
5001; 15 CFR Part 1150; Federal Register Vol. 54, No. 86, pp
19358 (May 5, 1989). The Department of Commerce has final
authority in this matter. For further information, please
consult with Dr. Stanley Warshaw or Walter G. Leight, Department
of Commerce, (301) 975-4000.
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