CLA-2-95:RR:NC:2:224 H81674
Laura Denny
CBT Int’l. Inc.
110 West Ocean Blvd.
Suite 728
Long Beach, CA 90802
RE: The tariff classification of toy insects in a metal case from China or Taiwan.
Dear Ms. Denny:
In your letter dated May 8, 2001, you requested a ruling on tariff classification, on behalf of Imperial Toy Corporation.
You are requesting the tariff classification on a product that is comprised of a metal trunk (miniature in size) that holds several spiders and insects of different types, constructed of plastic, and made for the amusement of children over five years of age. The miniature metal trunk has a hinged top and a plastic handle for carrying. Although the unit is imported ready for retail sale with all the components packaged inside the miniature trunk, the product does not qualify as a toy set because the trunk does not imitate the equipment used on a nature expedition and does not function as a toy for amusement purposes. Rather, the trunk is simply a storage container for the toy spiders and insects.
The spiders and insects will be classified as toys representing animals or other non-human creatures in chapter 95 of the HTS, and the miniature metal trunk will be classified as other trunks and similar containers in chapter 42 of the HTS.
The applicable subheading for the toy spiders and insects portion of the item, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals and non-human creatures…and parts and accessories thereof: Other.” The general rate of duty will be free.
The applicable subheading for the metal miniature trunk portion of the item will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: Other.” The general rate of duty will be 20 % ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division