CLA-2-95:S:N:N8:225 880626
Ms. Rhonda C. Favret
A.N. Deringer, Inc.
R.D. #1 - Box W-432
Alexandria Bay, New York 13607
RE: The tariff classification of balloons, a toy airplane and
printed
booklet from Canada and/or Taiwan
Dear Ms. Favret:
In your letter dated November, 18, 1992, received in this
office on November 22, 1992, you requested a tariff
classification ruling on behalf of your client Imprimerie Solisco
Inc.
Two samples were sumbitted with your request. The first
article is called "Ready Set Make It With Balloons". The set
consists of a package of ten latex balloons and instruction
booklet. The booklet provides illustra-tive, as well as, written
instructions on how to make balloon animals.
The other item is referred to as "Ready Set Make It And Fly
It". This product includes an unassembled styrofoam airplane
and a printed booklet. The plane's flat body measures 7 inches
in length. The wings are formed by sliding a flat piece of
styrofoam through slits in the body of the plane. A tiny plastic
propeller attaches to the nose of the plane. The booklet devotes
only one page to the actual assembly instructions for the plane.
The booklet as a whole is dedicated to providing instructions for
various other airborne projects using household articles.
Classification is based upon the General Rules of
Interpretation. Specifally GRI 3(b) states "goods made up of
different components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material
or component which gives them their essential character". The
essential
character of the "Ready Set Make It With Balloons" are the
balloons. The instruction booklet merely supplies guidance in
assembling the balloons into animal forms.
The booklet packaged with "Ready Set Make It And Fly It", as
a whole, has independent use as an activity instruction booklet.
A child would be capable of assembling the few pieces of the
plane without any instruction whatsoever. Therefore, this office
finds the two articles do not qualify as a set and are separately
classifiable.
The applicable subheading for the "Ready Set Make It With
Balloons" will be 9503.90.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys; inflatable
toy balls, balloons and punchballs. The duty rate will be 6.8
percent ad valorem.
The applicable subheadings for the "Ready Set Make It And
Fly It" will be as follows: the styrofoam plane 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 printed booklet will be 4901.99.0092, HTS, which
provides for printed books, brochures, leaflets and similar
printed matter: con- taining 5 or more pages each, but not more
than 48 pages each (excluding covers). The duty rate will be
free.
Goods classifiable under subheadings 9503.90.5000 and
9503.90.6000, HTS, which have originated in the territory of
Canada, will be entitled to a 4 percent ad valorem rate of duty,
if entered on or before December 31, 1992 and a 3.4 percent ad
valorem rate of duty will be effective January 1, 1993, under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
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