CLA-2-95:S:N:N8:225 894628
Ms. Bridget Caldwell
Tower Group International, Inc.
2 Whitaker Street, Suite 201
P.O. Box 1264
Savannah, Georgia 31402
RE: The tariff classification of a hand sewing machine, toy bowling set and dartboard game from China
Dear Ms. Caldwell:
In your letter dated February 4, 1994, you requested a tariff classification ruling on behalf of your client Family Dollar Stores.
Three samples were submitted with your inquiry. The "Handy Sewing Machine" is a hand held sewing device that is packaged together with a sewing needle, a spool of thread, a needle threader, a spool spindle and a small piece of woven fabric whose fibre content is not stated. The "Handy Sewing Machine" creates a chain stitch and is powered by four "AA" size batteries or an AC adapter, both of which are not included in the set.
The applicable subheading for the "Handy Sewing Machine", along with the other packaged items will be 8452.29.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sewing machines, other than book sewing machines of heading 8440, other. The rate of duty is 2.5 percent ad valorem.
Even though the spool of thread and the piece of woven fabric are included as constituent parts of the set for classification purposes, they both still fall within textile categories 200 and 229, respectively, and products originating in China are subject to visa and quota requirements which must still be met.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
The toy "Bowling Game" consists of ten plastic bowling pins and two plastic bowling balls. The pins measure 7 inches in height and the balls have a diameter of approximately 3 inches. The item is packaged in a clear polybag with cardboard header. The bowling set is constructed in a manner indicating use as a toy. It lacks the need for skill and other competitive features which are associated with the game provision.
The applicable subheading for the toy "Bowling Game" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The duty rate will be 6.8 percent ad valorem.
The last article, "Safety Dartboard and Balls", consists of a plastic dartboard and two plastic balls. The dartboard surface is covered by a red fabric material that is printed with designated scoring regions. Strips of hook and loop fastener material, glued to each ball, facilitate adherence to the board. The dartboard and balls will be packaged in a clear polybag with cardboard header. A certain level of skill is required to hit the scored target, thereby, creating a win/lose situation. The requisites for the game provision have clearly been met.
The applicable subheading for the "Safety Dartboard and Balls" will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design. The duty rate will be 4.64 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