CLA-2-95:RR:NC:SP:225 K84063
Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a Hot Wheels Pencil Sharpener from China
Dear Mr. Shapiro:
In your letter dated March 9, 2004 you requested a tariff classification ruling on behalf of your client Tara Toy Corporation.
The merchandise, Item #33401, Hot Wheels Pencil Sharpener, consists of two freewheeling Hot Wheels micro cars and a specially shaped pencil sharpener designed to accommodate the two toy micro cars. You suggested a composite good classification. However, when the good has separable components, these components must be adapted one to the other and be mutually complementary and together form a whole which would not normally be offered for sale in separate parts.
These components clearly do not meet that test. The cars are not adapted to the pencil sharpener. The pencil sharpener has a doom, but it is not specifically shaped for the cars. These toy cars and pencil sharpener do not create a whole commercial item. Toy cars and novelty pencil sharpeners are regularly sold separately. Your sample is returned as requested.
The applicable subheading for the pencil sharpener of item # 33401 will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers, erasing knives, pencil sharpeners (non mechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 % ad valorem.
The applicable subheading for the toy cars of #33401 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division