NY 865833: The tariff classification of a toy boat from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               NY 865833

September 3, 1991

CLA-2-95:S:N:N3D:225-865833

CATEGORY:  Classification

TARIFF NO.: 9503.90.6000

Mr. Jeremy R. Page
Katten, Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois  60606-3693

RE:  The tariff classification of a toy boat from China

Dear Mr. Page:

     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   :    August 7, 1991

        ON BEHALF OF      :    M-B Sales

        DESCRIPTION OF
        MERCHANDISE       :    The sample submitted is known as
                               "Captain Hook on Boat".  The item
                               consists of three injection molded
                               pieces including a boat, figure   
                               and sail.  The figure is molded in
                               a sitting position and secured to 
                               the boat by a screw from under-   
                               neath the seat.  The sail may be
                               manually inserted in a small hole
                               in the back of the boat.  The     
                               articles described above          
                               constitute a set under GRI 3(b)   
                               with the essential character being 
                               imparted by the boat.
                               
        HTS PROVISION     :    Other toys (except models), not
                               having a spring mechanism 



        HTS SUBHEADING    :    9503.90.6000

        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