NY 858045
Dec. 12, 1990
CLA-2-95:S:N:N3D:225 858045
Mr. Thomas V. Yarnell
Diversified Specialist, Inc.
1913 Southwest Freeway
Houston, Texas 77098
RE: The tariff classification of toy guns from Taiwan
Dear Mr. Yarnell:
In your letter dated November 8, 1990, you requested a
tariff classification ruling.
Two samples of battery operated toy guns were submitted with
your inquiry. The first item number 23005, is known as the "Desert
Shield Grease Gun". This gun operates on six "AA" batteries which
are not included in the retail package. It is described as having
a slide action barrel, an automatic firing sound and light flash at
the muzzle. An orange tip measuring approximately 15 mm in depth
is found at the nose of the barrel. The gun is beige with a brown
camouflage design. The barrel is black with an orange tip. When
the trigger is pulled a firing sound is heard, the barrel slides
back and forth producing a vibration and a red light flashes at the
end of the barrel.
Item number 23015, is a "Desert Shield .50 Caliber Machine Gun"
with tripod stand. This gun also requires six "AA" batteries not
included in the retail package. The camouflage design and colors are
similar to the grease gun with the exception of the barrel which is
entirely bright orange. At the press of a button the machine gun
vibrates from the motion of the sliding barrel, a firing sound is heard
and the tip of the muzzle flashes a red light. Your samples are being
returned as requested.
The applicable subheading for the battery operated toy guns will
be 9503.80.2000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other toys and models, incorporating a motor, and
parts and accessories thereof: toys (except models): incorporating an
electric motor. The duty rate will be 6.8 percent ad valorem.
It would appear that item numbers 23005 and 23015 meet the marking
requirements of Public Law 100-615; 15 U.S.C. 5001; 15 CFR Part 1150;
Federal Register Vol. 54, No. 86, pp 19358 (May 5, 1989). The Department
of Commerce has final authority in this matter. For further information,
please consult with Dr. Stanley Warshaw or Walter G. Leight, Department
of Commerce, (301) 975- 4000.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport