The tariff classification of various toys, a whistle and

NY 812490 August 7, 1995 CLA-2-95:S:N:N7:225 812490 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9208.90.0080; 9014.10.9000 Ms. Cecilia A. Cormier Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of various toys, a whistle and compass from China Dear Ms. Cormier: In your letter dated July 6, 1995, received in this office on July 10, 1995, you requested a tariff classification ruling. The samples submitted are part of the "Cool Tools Adven- ture Assortment" product #3717. The assortment consists of various toy tools and functional implements which a child might use on a hiking or camping trip. All the tools measure no more than 3 inches in length. Each article will be sep- artely imported in a blister package with its own specially constructed pouch. The "Cool Tools" collection includes: #3718 Pocket Knife, #3719 Compass, #3721 Wood Axe, #3722 First Aid Kit, #3723 Telescope, #3724 Climber's Pick, #3725 Folding Shovel, #3726 Utensils, #3727 Whistle and #3728 Folding Saw. The compass and whistle are not considered toys for tariff classification purposes because they are functional articles of commerce more specifically provided for elsewhere in the tariff. The remaining products, however, are designed purely for amusement purposes based upon their construction and degree of limited use. Your samples are being returned as requested. The applicable subheading for the following "Cool Tools" items #3718 Pocket Knife, #3721 Wood Axe, #3722 First Aid Kit, #3723 Telescope, #3724 Climber's Pick, #3725 Folding Shovel, #3726 Utensils and #3728 Folding Saw, 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. The applicable subheading for the "Cool Tools Whistle" will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments, other, other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for the "Cool Tools Compass" will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other direction finding compasses: other. The duty rate will be 5.1 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