CLA-2:RR:NC:SP:225 B80679
Ms. Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006
RE: The tariff classification of toy musical instruments,
creatures and a toy scepter from China
Dear Ms. Boucher:
In your letter dated December 23, 1996 you requested a
tariff classification ruling on behalf of your client Simon
Marketing, Inc.
The first item, a "Toy Tambourine," is identified by WRIN
#6478-79. The article is made of plastic and measures about 4
1/2 inches in diameter. Inside the tambourine are loosely
attached metallic disks that make noise when the item is shaken.
A printed sticker depicting a woman and goat dancing adorns the
side of the tambourine.
The "Toy Horn," WRIN #6478-01, is composed of a gargoyle
creature attached to the end of an elongated mouthpiece. The
gargoyle holds a yellow horn from which a banner hangs that
displays a picture of a court jester's hat. A child can blow
through the mouthpiece to produce a horn-like sound. The feature
that imparts the essential character of this product is its
function as a toy musical instrument.
The next article, WRIN #6478-07, "Gargoyle Juggling
Articles", consists of three round shaped gargoyle figures. The
gargoyles are grey in color, have a diameter of approximately 2
1/4 inches and are made of plastic. Their features are sculpted
to simulate a head, arms and body within the confines of a
spherical dimension. You have indicated that the gargoyles will
be packaged in sets of three and marketed for use in juggling.
The last item is a toy "Plastic Scepter" WRIN #6478-96.
This article measures approximately 5 inches in height and is
designed to be held in the hand. At the top of its yellow handle
is an orb structure whose top half opens to reveal the head of a
male character. The orb opens by pressing a button located on
the handle of the scepter.
The applicable subheading for the "Toy Tambourine" - WRIN
#6478-79 and "Toy Horn" - WRIN #6478-01 will be 9503.50.0020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for toy musical instruments and apparatus. The rate of
duty will be free.
The applicable subheading for the "Gargoyle Juggling
Articles" - WRIN #6478-07 will be 9503.49.0020, Harmonized Tariff
Schedule of the United States (HTS), which provides for toys
representing animals or non-human creatures: other: toys not
having a spring mechanism: other. The rate of duty will be free.
The applicable subheading for the "Plastic Scepter" WRIN
#6478-96 will be 9503.90.0030, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys (except
models), not having a spring mechanism. The rate of duty will be
free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Alice J.
Wong at 212-466-5538.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division