The tariff classification of toy napkins from China or Mexico

NY 889302 September 7, 1993 CLA-2-95:S:N:N8:225 889302 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Cecilia Cormier Hasbro Inc. 1027 Newport Ave. P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of toy napkins from China or Mexico Dear Ms. Cormier: In your letter dated August 6, 1993, received in this office on August 15, 1993, you requested a tariff classification ruling. A sample of a gingham toy napkin, part number 448326.00, was submitted with your inquiry. The napkin, a blend of 65% polyester and 35% cotton, measures 5 1/2 by 5 1/2 inches square. Upon importation the item will be incorporated into the "Smokin' Grill Picnic Basket" toy set. This retail set will include two plastic molded hot dog meals, a plastic toy bottle of soda, a magic spinning fork, a plastic toy plate, two gingham napkins, and a plastic toy picnic basket. The top of the picnic basket also serves as a small toy grill. Due to the small size and limited practical use of the napkin, this office finds the article classifiable as a toy for tariff purposes. Your sample is being returned as requested. The applicable subheading for the gingham toy napkin, part number 448326.00, 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 Mexico are entitled to duty free treatment under the General- ized System of Preferences (GSP) upon compliance with all applicable regu- lations. 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