The tariff classification of a toy airplane from China, Hong Kong and Taiwan

NY B88557 August 20, 1997 CLA-2-95:RR:NC:SP:225 B88557 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. John C. Blaser Blaser & Mericle, Inc. P.O. Box 81309 AMF 16021 Puritas Ave. Cleveland, Ohio 44181 RE: The tariff classification of a toy airplane from China, Hong Kong and Taiwan Dear Mr. Blaser: In your letter dated August 4, 1997 you requested a tariff classification ruling on behalf of your client Manco, Inc. The "Foam Airplane Kit" consists of colored foam sections which assemble to form two complete airplanes. There are two slits in the body of the plane that accommodate the pieces which form the wings and tail. Also included is a 2 by 2 1/2 inch perforated foam segment which contains tiny shapes with an adhesive backing. The shapes may be used to decorate the foam airplanes. All the components will be imported in a sealed polybag. Your sample is being returned as requested. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 2(a) states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." Accordingly, we consider the foam airplanes, in the condition in which they are imported, to possess the essential character of the finished article. The applicable subheading for the "Foam Airplane Kit" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division