The tariff classification of toy kaleidoscope parts from Taiwan

NY G86178 January 22, 2001 CLA-2-95:RR:NC:SP:225 G86178 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 toy kaleidoscope parts 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 called an “Eggoscope Kit” (Part #KSEG). The kit consists of a gold metal tube (approximately 2” in length), mirrored panels, miniature plastic shapes of assorted colors and other minor components. The kit enables one to assemble, what essentially is known as, a kaleidoscope. The marketing literature submitted indicates this kit is designed for use as an insert to be placed inside an egg shaped structure that is sold separately. The egg configuration will serve as a decorative housing for the kaleidoscope. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). The pertinent rule to this product is GRI 2(a) which 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 “Eggoscope Kit”, in the condition in which it is imported, to possess the essential character of a finished toy kaleidoscope. The applicable subheading for the “Eggoscope 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