The tariff classification of a spinning top from Taiwan

NY 856374 October 11, 1990 CLA-2-95:S:N:N3D:225-856374 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, CA 94005 RE: The tariff classification of a spinning top from Taiwan Dear Ms. Fumagalli: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : September 13, 1990 ON BEHALF OF : Dakin, Inc. DESCRIPTION OF MERCHANDISE : Item 16-9900, "Spooky Spinners" is a 3 inch wide wooden top. It will come in three styles, with painted on designs of either a ghost, a pumpkin, or a vampire. Although the tops will have a Halloween motif they are still toys which can be played with year round. HTS PROVISION : other toys (except models), not having a spring mechanism HTS SUBHEADING : 9503.90.6000 RATE OF DUTY : 6.8 percent ad valorem OTHER : The sample will be returned as requested. 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