CLA-2-95:S:N:N3D:225-871312
Ms. Betsy N. Wolkens
Hayes Specialties Corporation
1761 East Genesee
Saginaw, Michigan 48601
RE: The tariff classification of an adult toy from Taiwan
Dear Ms. Wolkens:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : February 7, 1992
DESCRIPTION OF
MERCHANDISE : Item number 812, known as
"Dolphin", is a battery operated
toy in an art form. The base
of the article is made of plastic
and measures 10 cm in diameter and
3 cm in height. Two "AA" batter-
ies are stored in the base. On
top of the base two plastic stands
are inserted to hold a metal
configuration of two dolphin
figures permanently attached to
each other by a metal rod. The
rod is attached at the center to a
circular metal stand. When not in
use the dolphins appear to balance
each other like a see-saw. Upon
insertion of the batteries the two
metal dolphins will revolve until
manually stopped. This item is
designed for the amusement of
adults and is considered a toy.
HTS PROVISION : Toys (except models):
incorporating an electric
motor.
HTS SUBHEADING : 9503.80.2000
RATE OF DUTY : 6.8 percent ad valorem
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