CLA-2-95:RR:NC:FC: 225 818610
Ms. Teresa Knowles
Sims, Waters & Associates, Inc.
444 Talleyrand Avenue
Jacksonville, FL 32202
RE: The tariff classification of a toy race car, whistle, caps, flashlight and play money from China or Taiwan
Dear Ms. Knowles:
In your letter dated January 19, 1996, you requested a tariff classification ruling on behalf of your client Ja-Ru, Inc.
The subject article, item #22, is a "Sonic Racer" toy car. Battery operated, the car produces lights and sound effects. The four sounds include that of a rifle gun, (S.O.S.) personal alarm, grenade bombing and machine gun.
Item #963 is an "All Star Metal Whistle" with a 36" nylon lanyard. The two products are imported together on a blister card. It is intended that the ultimate purchaser will string the whistle on the lanyard to wear around the neck.
The "Super Bang Ring Caps", item #904, are combustible caps encased in circular plastic rings. Twelve ring caps are packaged on a blister card. As the caps are intended for use with toy pistols, the amount of combustion produced is limited in its effects. Pyrotechnic toys of this kind are classsifi-able in Chapter 36.
Article #550 is a rectangular shaped flashlight which bears the "Tom & Jerry" trademark. The flashlight measures 3 1/4 inches in length and 1 1/2 inches in width. The product is blister packed with a single "AA" size battery required for operation.
Item #3125A is called "Fun Bucks Play Money" and includes imitation paper money, plastic coins, plastic money clip, plastic wallet and fake calculator. Although realistic in appearance, the paper money is easily distinguishable from real currency by its coloring and small size. The articles, packaged together on a blister card, are put up in a manner clearly indicating their use as toys for amusement purposes.
The applicable subheading for the "Sonic Racer" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.
The applicable subheading for the "All Star" metal whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments, other, other. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the "Super Bang Ring 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 7.1 percent.
The applicable subheading for the "Tom & Jerry" flash-light, will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy... flashlights. The duty rate will be 20 percent ad valorem.
The applicable subheading for the "Fun Bucks Play Money" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and 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 212-466-5538.
Roger J. Silvestri