CLA-2-95:S:N:N3D:225 872280
Mr. Dennis Ertzbischoff
International Customs Consultants, Inc.
P.O. Box 42055
Detroit, Michigan 48242-9741
RE: The tariff classification of a toy set from Taiwan
Dear Mr. Ertzbischoff:
In your letter dated March 6, 1992, you requested a tariff
classification ruling on behalf of Saturnian 1, Inc.
The sample submitted will be commercially known as "Splatz". The
item consists of two plastic paddles having an 8 inch diameter and two
shuttlecocks with a rubber suction cup attached. The paddles have
VELCRO adjustable straps to secure to the hand. The object of the game
is to toss the shuttlecock and catch it using the plastic paddles. The
set will be imported in a blister package ready for retail sale.
For tariff purposes the term "game" has come to refer to a
competitive activity or contest, for recreation or amusement, between
two or more players, or between one player and the game itself, which
involves skill, chance or endurance, or any combination of these
elements, and which is played according to rules, either expressed or
self-evident, with the object of winning as a goal.
In order for an article to be within the game provision its nature
and construction must reasonably direct its use to a contest or
competition with some type of specific rules and scoring which would
indicate that a contest is in fact involved.
It should be noted that the function of the paddle set is simply
one of allowing the participants to throw the shuttle or birdie back
and forth. It can be used as a diversion activity involving fun,
relaxation and entertainment. Although some skill may be involved in
using the set, it cannot be considered a game for tariff purposes
unless it is ordinarily used in a contest or competition. However,
the attributes of a game including competitiveness or a contest are
absent in this case.
The Harmonized Tariff Schedule provides that "For the purposes of
the tariff schedules, a "toy" is any article chiefly used for the
amusement of children or adults".
It is our view that the "Splatz" paddle set falls within the
definition of "toys" as set forth above.
The applicable subheading for "Splatz" 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.
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