CLA-2-95:S:N:N3D:225 861892
4016.92.0000
Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
4950 Gateway East
El Paso, Texas 79942
RE: The tariff classification of a toy airplane, key chain, toy
jewelry and eraser from Hong Kong, China or Taiwan
Dear Mr. Seley:
In your letter dated March 28, 1991, you requested a
tariff classification ruling on behalf of your client L.M. Becker
& Co., Inc.
Submitted with your inquiry were four samples of articles
which will be sold through vending machines. The first item is
described as toy imitation jewelry made of base metal. The small
gold pin depicts a mouse with red ears and white eyes with black
pupils. The second article is a toy rubber airplane. The next
item is a base metal key chain with a plastic skeleton head
attached. The final article is an eraser in the shape of a light
bulb. Each item will be sent to Mexico for packaging in U.S.
made plastic containers before ultimate import into the U.S.
You indicate in your letter that you believe each item is
classified as a toy. A toy is defined as an article designed for
the amusement of children or adults. This office finds only one
item, the rubber airplane, which qualifies for the toy provision.
The plane serves no other function than to amuse. The pin, key
chain and eraser are more specifically provided for elsewhere in
the tariff.
The applicable subheading for the pin will be
7117.19.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for imitation jewelry: of base metal,
whether or not
plated with precious metal: other: other. The duty rate will be
11 percent ad valorem.
The applicable subheading for the toy airplane will be
9503.90.6000, 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 metal key chain will be
7326.20.0050, HTS, which provides for other articles of iron or
steel wire: other. The duty rate will be 5.7 percent ad
valorem.
The applicable subheading for the rubber eraser will be
4016.92.0000, HTS, which provides for other articles of
vulcanized rubber other than hard rubber: other: erasers. The
duty rate will be 4.2 percent ad valorem.
Merchandise classifiable in HTS subheadings 7117.19.5000
and 9503.90.6000, valued not over 5 cents per piece, will be
eligible for duty free consideration under HTS subheading
9902.71.13, if imported on or before December 31, 1992.
The U.S. made plastic containers are eligible for
classification as American Goods Returned, upon compliance with
all applicable regulations. The subheading will be 9801.00.1035,
(HTS), which provides for products of the United States when
returned after having been exported, without having been advanced
in value or improved in condition by any process of manufacture
or other means while abroad: other. The duty rate is free.
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