The tariff classification of a solar toy from Canada

NY 806949 March 15, 1995 CLA-2-95:S:N:N8:225 806949 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Conrad Penfield A.N. Deringer, Inc. 173 W. Service Road Champlain, New York 12919 RE: The tariff classification of a solar toy from Canada Dear Mr. Penfield: In your letter dated February 8, 1995, received in this office on February 13, 1995, you requested a tariff class- ification ruling on behalf of your client Affirmament Inc. The article referred to as "Solarscope" is composed of a printed disc of the solar system, magnetic planets, measuring implements and instruction booklets. The disc of the solar system is permanently affixed inside a plastic case which measures 5 1/2 inches in length, 5 inches in width and 1/2 inch in depth. The disc is mounted in a mannner which permits complete revolution of the wheel. Instruction booklets provide guidance in positioning of the wheel to locate various planets, stars, galaxies, etc. at specific times of the day or night. A guide for use in charting astrological fields is also included. Although intricate and educational in nature, the item provides amusement through the manipulative features of turning the disc, placement of the magnetic planets and use of the various charting implements. The applicable subheading for the "Solarscope" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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