The tariff classification of parts of a yo-yo from Taiwan

NY G86176 January 22, 2001 CLA-2-95:RR:NC:SP:225 G86176 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106-3883 RE: The tariff classification of parts of a yo-yo from Taiwan Dear Mr. Liberati: In your letter dated December 18, 2000, received in this office on January 9, 2001, you requested a tariff classification ruling on behalf of Penn State Industries. The submitted article is a “Chrome Yo-Yo Kit” (Part #PKYOYOC). The kit consists of a single strand of knotted string measuring 36 inches in length and an unassembled ball bearing spindle (made up of metal components). According to an advertisement in your clients catalog, “yo-yos with a ball bearing spindle spin longer, sleep better and make it easier to perform complicated tricks”. The wood that makes up the sides of the yo-yo is sold separately. 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". In this instance, we find the components of the “Chrome Yo-Yo Kit” to be put up in a manner dedicating their use for incorporation into a yo-yo. The applicable subheading for the “Chrome Yo-Yo Kit” will be 9503.90.0000, 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; parts and accessories thereof: other. 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