The tariff classification of a toy tunnel from Hong Kong, China, Taiwan, Macau or Thailand

NY 861450 April 10, 1991 CLA-2-95:S:N:N3D:225 861450 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Irwin Sherman Tamfort Limited 4216 Park Alisal Calabasas Park, CA 91302 RE: The tariff classification of a toy tunnel from Hong Kong, China, Taiwan, Macau or Thailand Dear Mr. Sherman: In your letter dated February 26, 1991, you requested a tariff classification ruling. Your inquiry included a picture and complete description of item number 222 known as "The Tunnel". The article is made of flame retardant material with metal or plastic tubes for support. The tunnel is a passageway for children, ages 3 and up, to crawl through. It has colorful "Ninja Turtle" graphics and sewer flaps that open and close at both ends. The tunnel may be played with indoors or out and folds up for easy storage. The applicable subheading for the toy tunnel 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. Articles classifiable under subheading 9503.90.6000, HTS, which are products of Macau or Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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