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
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
New York Seaport