Mr. Stephen B. Keeney
CAP Toys, Inc.
26201 Richmond Road
Bedford Heights, Ohio 44146
RE: The tariff classification of Spin Top Toys from China
Dear Mr. Keeney:
In your letter dated April 3, 1996, you requested a tariff classification ruling.
The merchandise is a variety of Spin Top Toys. Each item consists of a handle containing a gear motor. Permanently mounted to the handle is a decorative housing in the shape of a cartoon character. The characters are not complete, but are only the head and torso. Each handle is imported with a lollypop inserted into it. When a button on the side of the handle is pressed, the lollypop turns. The characters presented are:
item 4500 - Batman item 4505 - White Ranger
item 4510 - Dolly Lolly item 4515 - Taz, the Tasmanian Devil
You also submitted sketches for Marvin the Martian and Bugs Bunny.
We are unable to comment on the classification of the Carousel Horse, but would need a sample of the final product. The handle is made in China; the lollypop is made in the United States, and exported to be assembled with the handle.
Although animation is a characteristic feature of a toy, it is the opinion of this office that the plastic part in the shape of a toy-like character is not a toy. The motor is still designed to rotate so that the lollypop will spin. The fact that an additional item also spins does not make the finished item a toy. The presence of the toy-like feature is a marketing element. The lollypop is a consumable which will be replaced. The handle is a composite good, with the essential character the electric motor.
The applicable subheading for the lollypop will be 1704.90.3505, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery, other, other, other. The duty rate will be 6.5 percent ad valorem. Since the lollypop is of US origin, it may be considered for preferential duty treatment under heading 9802.00.8065, HTS.
The applicable subheading for the Spin Top Toy will be 8501.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for electric motors, of an output not exceeding 37.5W of under 18.65W, other, DC other . The duty rate will be 5.7 percent ad valorem.
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 James Smyth at 212-466-2084.
Roger J. Silvestri