CLA-2-95:S:N:N3D:225 860693

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of plastic toys from China

Dear Mr. Tomenga:

In your letter dated February 20, 1991, you requested a tariff classification ruling on behalf of your client Alcone Promotion. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

Four samples were submitted with your inquiry. Each article represents a character in the "Burger King Kids Club Water Mates" series. All of the toys are made of plastic and are designed to float in water. The toys measure approximately 2 1/2 inches in height, 3 inches in length, and 2 1/2 inches in width. Each toy will be packaged separately in a polybag.

The first item is simply referred to as "Boy on Dolphin". As the title suggests, this article depicts a boy riding on the back of a dolphin. The boy has orange hair, a green jacket and yellow pants. Both the boy and dolphin are wearing red, square rimmed glasses. He is holding the dolphin's fin with one hand and is waving the other hand in mid air. The figure and dolphin are permanently attached. A tiny hole in the dolphin's mouth allows water to be suctioned in and squirted out when squeezed.

The second item is known as the "Boy on Jet Ski". The boy figure, with black hair, is permanently attached to the jet ski. He wears a red life-jacket and black trunks with a red stripe.

The jet ski is white with red and blue trim. A tiny hole in the stern of the vehicle allows water to be suctioned in and squirted out when squeezed.

The next item is called the "Girl in Rowboat". The girl figure is permanently fixed in a sitting position. She has blond hair and is wearing a blue shirt with pink life-jacket, shorts and shoes. The figure is designed to sit in a clear plastic rowboat. She may be attached to the boat by a peg on the seat of the boat which fits in the base of the figure.

The final item is known as the "Boy in Airboat". The boy has brown hair and is wearing brown gloves, a red shirt, yellow life-jacket and blue pants. The boy is permanently fixed in a seated position for placement in the gray and orange airboat. The figure is removable from the boat.

The applicable subheading for the "Boy on Dolphin" and "Boy on Jet Ski" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the "Girl in Rowboat" and "Boy in Airboat" will be 9503.70.8000, HTS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport