CLA-2-95:RR:NC:SP:225 H81989
Amanda Tran-Do
TowerGroup
2400 Marine Ave.
Los Angeles, CA 90278
RE: The tariff classification of Wave Hoops from China
Dear Ms. Tran-Do:
In your letter dated May 22, 2001 you requested a tariff classification ruling on behalf of your client Maui Toys.
The submitted sample, Item 10052 is called Wave Hoop. It is a high density polyethylene tube wrapped with adhesive backed holographic PVC film. The holographic tubing is imported in an unassembled condition, as cut to length tubing, STK WV 087 and STK WV 109. There are two sizes of the Wave Hoop, 87 inches and 109 inches. Once in the United States, the tubing is bent to hoop shape, filled with water, connected and closed with a plug, and the joint covered with a sticker.
Although not a hoop in its imported condition, the cut to length tubing has little or no use except to be completed into a hoop. This is accomplished by a mere assembly operation. The imported cut to length tube, although an unfinished hoop, have the essential character of the complete hoop as required by GRI 2 (a). Your sample is being returned as requested.
The applicable subheading for Item 10052, Wave Hoop will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division