The tariff classification of toy kaleidoscope parts from India

NY C87465 May 21, 1998 CLA-2-95:RR:NC:SP:225 C87465 CATEGORY: Classification TARIFF NO.: 9503.90.0070 Miss Dale R. Colton The Kaleidoscope Consortium P.O. Box 1206 Palm Harbor, Florida 34682 RE: The tariff classification of toy kaleidoscope parts from India Dear Miss Colton: In your letter dated April 16, 1998, received in this office on May 6, 1998, you requested a tariff classification ruling. The subject articles are said to be parts of toy kaleidoscopes. Several representative samples were submitted with your inquiry. The products are described in the following manner: 001) Mini Carved Wood Scope Tubes (2 1/2" long and 2/3" in diameter) 002) Carved Wooden Scope Tubes with Ends (8" long and 1" in diameter) 003) Hand Painted Wooden Scope Tubes with Ends (8" long and 2" in diameter) 004) Brass Plated Scope Tubes with Ends Filigree Design Antique Finish (12" long and 2" in diameter) 005) Wooden Stands (of various lengths, sizes and shapes) You have indicated in your letter that the pieces will be imported from India and will be assembled with other components into kaleidoscopes in the United States. Processing in the U.S. will involve the insertion of metal or glass surface mirrors, glass and plastic tidbits, acrylic balls, lenses, etc., then the end pieces will be glued onto the tubes. The internal components, which will be added here, are purchased in the U.S. The finished kaleidoscopes will range in size from 3 to 12 inches in length and one to three inches in diameter. The stands are made of carved or hand painted wood. They are designed solely for use and sale with the kaleidoscopes as a set. It is our understanding that the stands are not available for sale apart from the kaleidoscopes. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The General Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) which represent the official interpretation of the Harmonized Tariff Schedule at the international level, provide that the chapter covers "toys of all kinds whether designed for the amusement of children or adults." We refer to Chapter 95 Note 2 which states: "This chapter includes articles in which natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents" (emphasis added). This ruling letter assumes that any presence of precious metal or metal clad with precious metal is strictly in quantities that constitute only a minor constituent of the product. In Chapter 95 note 3, it states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Based on the submitted samples, pictures, and stated intentions of use, this office will consider the identified pieces as parts of toys in Chapter 95. The applicable subheading for the described wooden scope tubes and stands will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. 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). In the event there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. 177.2. 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, Robert B. Swierupski Director, National Commodity Specialist Division