CLA-2-95:S:N:N3D:225 872432
Ms. Carlene R. O'Brien
J.F. Moran Co., Inc.
Harbour Tech Center
160 Second Street Suite 210
Chelsea, Massachusetts 02150
RE: The tariff classification of a toy paddle set and fishing
games from Hong Kong
Dear Ms. O'Brien:
In your letter dated March 13, 1992, you requested a tariff
classification ruling on behalf of your client Hilco Corporation.
Three samples were submitted with your inquiry. The first
article is identified as, "Paddle Catchers", item number 1540.
The set consists of two paddles and one ball. The paddles are
made of wood with VELCRO attached to one side. The VELCRO side
allows the user to catch the ball on the paddle, while the
opposite side has a smooth wood finish to hit the ball to an
opponent. The ball's surface is made of a fibrous material to
facilitate adherence to the VELCRO. The set will be imported in
a blister pack.
Item number 9900 contains an assortment of two games known
as, "Super Fishing Game" and "Safari Game". Both games function
in the same manner. They are battery operated and consist of a
plastic base, 22 plastic fish or animals, and two fishing rods.
When the item is turned on the animals spin around and pop up and
down. The player must catch the animals with the fishing pole by
inserting the bait in the animals mouth. The object of the game
is to catch more animals than your opponent.
The applicable subheading for the "Paddle Catchers" 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 "Super Fishing Game" and
the "Safari Game", will be 9504.90.4000, HTS, which provides for
game machines, other than coin- or token-operated; parts and
accessories thereof. The duty rate will be 3.9 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