The tariff classification of a toy fish and fishing rod set from China.

NY F82180 January 27, 2000 CLA-2-95:RR:NC:2:224 F82180 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 61005 DFW Airport, TX 75261 RE: The tariff classification of a toy fish and fishing rod set from China. Dear Ms. Wood: In your letter dated January 20,2000, you requested a tariff classification ruling, on behalf of Today’s Plastics, the importer. You are requesting the tariff classification on a toy set that is comprised of a toy fish and a remote control that is designed to resemble a fishing rod. Both the fish and the rod part of the toy set require batteries to operate properly. The toy is called “RC Fishin’”, item number 1310. The motorized fish moves on wheels: cranking the reel on the toy fishing rod forward propels the fish forward, while cranking the reel on the rod backward causes the fish to move backward. The fishing rod and toy fish would be considered a set for the purposes of the Harmonized Tariff Schedule of the United States using General Rule of Interpretation 3 (b). GRI 3 (b) states that goods put up in sets shall be classified as if they consisted of the component which gives them their essential character. In this case the essential character of the set is imparted by the toy fish, therefore the set is classified as a toy representing an animal. Samples were not submitted, however an illustration and specifications were submitted in lieu of samples. The applicable subheading for the toy fish and fishing rod set will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division