The tariff classification of a toy stopwatch from China

NY 870309 February 4, 1992 CLA-2-95:S:N:N3D:225 870309 CATEGORY: Classification TARIFF NO.: 9503.90.7030, 9801.00.1099 Mr. Jerrold E. Anderson Katten Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, Illinois 60661-3693 RE: The tariff classification of a toy stopwatch from China Dear Mr. Anderson: In your letter dated January 7, 1992, you requested a tariff classification ruling on behalf of your client M-B Sales (formerly Performance Concepts, Inc.). The sample submitted is a toy stopwatch which is part of the "Michael Jordan Fitness Fun Challenge" series. The stopwatch has a diameter of approximately 2.5 cm. The item is made of plastic, has two scoring dials, a wind up spring mechanism and an on/off switch. A plastic ring is attached at the top between two imitation start/ stop buttons. The stopwatches will be packaged overseas in polybags with a paper insert printed in the U.S. A toy is defined as a product designed for the amusement of children or adults. Based upon the Explanatory Notes for Heading 9503 certain toys...may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity from the real thing. Due to the construction and limited accuracy of the stopwatch described above this office believes the article qualifies for the toy provision. The applicable subheading for the "Michael Jordan Fitness Fun Challenge" stopwatch will be 9503.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Additionally, provided that the U.S. made insert will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. 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