CLA-2-95:S:N:N3D:225 867193


Ms. Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, Oregon 97230

RE: The tariff classification of toys, a plastic water bottle, a bicycle horn and bicycle siren from China

Dear Ms. Quigley:

In your letter dated September 17, 1991, you requested a tariff classification ruling on behalf of your client Performance Concepts/MB Sales.

Four samples and a picture were enclosed with your inquiry. The first item is called "Egon Spinner". The item is designed for attachment to the handlebars of a bicycle. "Egon" is a plastic molded figure of a man holding a gun. He is unable to stand alone due to peg extensions from each foot. The figure attaches to a platform which is connected to a wind activated propeller. Wind forces the propeller to spin which in turn activates another gear causing the figure to rotate on its platform. The essential character of this item is to amuse and therefore qualifies as a toy article.

The second sample is referred to as "P.K.E. Water Bottle". The water bottle measures approximately 6 inches in height and 3 inches in width. The bottle snaps into a frame which attaches to either the bicycle handle bars or any cross bar of the bike. The plastic container is intended to carry drinking water for the cyclist.

The third item is called "Slimer Horn". This horn attaches to the handle bars of a bicycle. "Slimer" depicts a ghost character from the popular "Ghostbuster" movie. The horn sounds when the character is squeezed.

The next article is called "Ecto Siren". This too attaches to the handle bars of a bicycle. The item depicts the "Ghost- busters-Ecto Ambulance" with a hand operated crank in the rear. A child can wind the crank and produce the siren sound.

The final item is a bath squeeze toy known as "Slimer". This article, made of PVC, resembles the same ghost character described above.

The applicable subheading for the "Egon Spinner" 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 "P.K.E. Water Bottle" will be 3923.30.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles, other. The duty rate will be 3 percent ad valorem.

The applicable subheading for the "Slimer Horn" and "Ecto Siren" will be 8714.99.9000, HTS, which provides for parts and accessories of bicycles: other: other: other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the "Slimer" squeeze toy will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures: not having a spring mechanism: other. The duty rate will be 6.8 percent ad valorem.

Your letter indicates that the above toys will be separately packaged in a polybag with paper inserts and printed decals. The polybags, inserts and decals are properly classified with the respective articles they are entered with according to GRI 3(b) which reads in part "goods put up in sets for retail sale... shall be classified as if they consisted of the material or component which gives them their essential character". Additionally, GRI 5(b) states in part "packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods". Clearly the polybags are a usual packaging for the items described above.

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
Area Director
New York Seaport