U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a toy bowling game from Canada
NY 871484 March 3, 1992 CLA-2-95:S:N:N3D:225-871484 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: The tariff classification of a toy bowling game from Canada Dear Mr. Baker: 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 : February 11, 1992 ON BEHALF OF : Solution 22 International Inc. DESCRIPTION OF MERCHANDISE : The "Bowling Game Set" is made of plastic and consists of 10 pins and two balls. The white pins stand 24 cm in height and have a slanted head with two green eyes. A green and black stripe is also painted around the neck of each pin. Two plastic hollow balls, intended to resemble real bowling balls, have a diameter of approximately 10 cm. The balls are black and have three indentations for pretend finger placement. The item will be packaged in a cardboard carrier. This bowling set is constructed in a manner indicating use as a toy. It lacks the need for skill and other competitive features which are associated with the game provision. HTS PROVISION : Other toys put up in sets or outfits, and parts and accessories thereof: other: other HTS SUBHEADING : 9503.70.8000 RATE OF DUTY : 6.8 percent ad valorem DUTY CONCESSION : Goods classifiable under subheading 9503.70.8000, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem 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