CLA-2-36:R:N4:119 815284
Ms. Christina Arizmendez
Earth Customs, Inc.
9920 La Cienega Boulevard
Suite 816
Inglewood, California 90301
RE: The tariff classification of toy caps from Taiwan
Dear Ms. Arizmendez:
In your letter dated September 21, 1995, you requested a
tariff classification ruling on behalf of Bright Choice, Inc., Vernon, California.
The articles to be imported are toy caps which consist of a plastic ring
with eight cylindrical "shells." The small explosive charge used in the
caps is composed of potassium chlorate, red phosphorus manganese dioxide,
sand and glue.
You suggest that the toy caps should be classified under the provisions
for toys since they can only be used in toy guns. However, toy caps are
specifically described in the Explanatory Notes to the Harmonized System at
36.04 as pyrotechnic toys to be classified under heading 36.04.
The applicable subheading for the toy caps will be 3604.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
fireworks, signaling flares, rain rockets, fog signals and other
pyrotechnic articles... other. The rate of duty will be 7.3 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.
If you have any questions pertaining to this matter, please contact
National Import Specialist Jacques Preston of this office at (212) 466-
5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division