The tariff classification of stick-on toys from Canada

NY 857194 November 1, 1990 CLA-2-95:S:N:N3D:225 857194 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Deborah J. Clune PBB Customs Consultants P.O. Box 950 Buffalo, New York 14213 RE: The tariff classification of stick-on toys from Canada Dear Ms. Clune: In your letter dated October 4, 1990, you requested a tariff classification ruling on behalf of Okee Dokee Sticker Company. The sample submitted is commercially known as "Sticker Fun Packs". The Fun Pack consists of a sheet of pressure sensitive stickers with pictures of characters and objects relating to a theme. The sample provided has an underwater theme with picture stickers of fish, submarines, divers, etc. An activity board measuring 9 1/2 by 6 1/2 inches acts as the background scene on which the stickers will be placed. Children can use their imagination to create various scenes over and over again. A flexographic process used on the stickers and the activity board, permits adherence and easy removal of the stickers. The applicable subheading for the "Sticker Fun Pack" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Goods classifiable under subheading 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 5.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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