CLA-2-95:S:N:N3D:225 867173
Ms. Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, Oregon 97230
RE: The tariff classification of toy spacecraft from China
Dear Ms. Quigley:
In your letter dated September 19, 1991, on behalf of
Performance Concepts/MB Sales, you requested a tariff
classification ruling.
The samples submitted will be part of a sales promotion
called "Space Camp". Each item, packaged in a polybag with a
paper insert, is composed of several pieces of 3 mm thick die cut
cardboard. The cardboard has four color printing and UV coating
on each side. The pieces can be connected and assembled with a
rotary plastic connector. When all pieces are slotted together a
futuristic type space object is formed. The space objects are
known as "Lunar Rover" and "Satellite Dish". These items, for
classification purposes, are considered unassembled toys.
You suggest that the PVC polybags, used to package the
spacecraft pieces, are separately classifiable under HTS
3923.21.0090 as articles for the conveyance or packing of goods:
sacks and bags: of other plastics. The polybags, however, are to
be classified with the items they are entered with according to
GRI 5(b) which 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.
Additionally, you indicate that the inserts are made in the
U.S. and are simply packaged overseas with the toy spacecraft
pieces. You contend that the inserts are eligible for duty free
treatment under 9801.00.1099 as U.S. goods returned.
The applicable subheading for the "Lunar Rover" and
"Satellite Dish" 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.
Provided that the U.S. made inserts will not be advanced in
value or improved in condition as a result of repackaging, they
will be eligible for the duty exemption available under HTSUS
subheading 9801.00.1099 when returned to the U.S., provided the
documentary requirements of 19 CFR 10.1 are satisfied.
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