The tariff classification of a toy gun from China with batteries from Hong Kong

NY 860254 March 5, 1991 CLA-2-95:S:N:N3D:225 860254 CATEGORY: Classification TARIFF NO.: 9503.80.2000 Mr. John B. Brew Donohue and Donohue 421 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a toy gun from China with batteries from Hong Kong Dear Mr. Brew: In your letter dated Feb. 5, 1991 you requested a tariff classification ruling on behalf of your client S.R.M. Company, Inc. The toy gun is called Electronic Pulsating Fazer. In the handle of the weapon is a cavity for two AA batteries which will be imported with the gun. When the trigger is pulled back, the batteries are activated. They generate an electric current which causes a pulsating light to trace down the top of the barrel inside a transparent dark red hood. Eight different sounds are also produced and a mechanism makes the handle vibrate. The batteries will be sent from Hong Kong to China for incorporation in this toy. Upon importation into the United States they will not be treated separately. The applicable subheading for the pulsating fazer will be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys: incorporating an electric motor. The duty rate will be 6.8 percent ad valorem. Because this is a toy gun it is subject to Public Law 100-615 which provides for specific marking. This item, because of its light color, would appear to be in compliance under the regulations promulgated, specifically 15 CFR 1150.3(e). The Department of Commerce has final authority in this matter. For further information, please consult with Dr. Stanley Warshaw or Walter G. Leight, Department of Commerce, (301) 975-4000. 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