The tariff classification of toys and toy parts from China

NY D87311 February 23, 1999 CLA-2-95:RR:NC:SP:225 D87311 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 9503.90.0070 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 D/FW Airport, TX 75261 RE: The tariff classification of toys and toy parts from China Dear Ms. Wood: In your letter dated January 22, 1999, received in this office on January 26, 1999, you requested a tariff classification ruling on behalf of Today’s Kids. According to your letter, your client intends to import various components which will be incorporated into the “Playtime Kitchen” item #656. The finished article consists of a child sized, combination, kitchen sink and stove unit with accessories. The imported components include: A) Pan, spoon, spatula (injection molded plastic) B) Sink basin (injection molded plastic) C) 4 knobs (injection molded plastic) D) Downspout (blow molded plastic) E) Salt and Pepper (blow molded plastic) F) Microwave Door (blow molded plastic) G) Phone Hook (injection molded plastic) H) Mitt Hook (injection molded plastic) I) Utensil rack (injection molded plastic) J) Towel bar (injection molded plastic) K) Rivets (plastic) L) Small Medallion (purch) M) Mitt (soft good, sewn) N) Dish towel (soft goods, sewn) O) 2 Rivets (purch) P) 4 Push Fasteners (white) Q) Decorative Labels (6 colors) Upon importation, the above items will be combined with articles of domestic origin and will be packaged for retail sale in the U.S. The completed product is a plastic kitchen center for children ages 2 and up. 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 . . . ” Chapter 95 note 3 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 literature submitted and our phone conversation, this office will accept selected items as parts of toys, as well as, toys in their own right. However, we are unable to rule on the following items without an actual sample: K) rivets, L) small medallion, M) mitt, N) dish towel, O) 2 rivets, P) 4 push fasteners, and Q) decorative labels. The applicable subheading for, A) pan, spoon, spatula, B) sink basin, and E) salt and pepper, 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. The applicable subheading for, C) 4 knobs, D) downspout, F) microwave door, G) phone hook, H) mitt hook, I) utensil rack, and J) towel bar, will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: 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). 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 212 637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division