The tariff classification of a toy article from Canada

NY 861960 April 23, 1991 CLA-2-95:S:N:N3D:225-861960 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Marty R. Wilson Americana Brokers P.O. Box 147 Sweetgrass, Montana 59484 RE: The tariff classification of a toy article from Canada Dear Mr. Wilson: 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 : March 28, 1991 ON BEHALF OF : Moon Rock Manufacturing Co. DESCRIPTION OF MERCHANDISE : The article is called "Magic Moon Rock's". It consists of a crystal like substance packaged on a blister card for retail sale. "Moon Rock's" is sold in a solid form which converts to a liquid when water is added. As a liquid, a person can mold it into a ball, squish it, etc. Left unattended the rocks will dry into a powdered form and the process can be repeated again. HTS PROVISION : Other toys (except models), not having a spring mechanism HTS SUBHEADING : 9503.90.6000 RATE OF DUTY : 6.8 percent ad valorem DUTY CONCESSION : Goods classifiable under subheading 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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