HQ 953886: Modification of Portland (Maine) District Ruling Letter (DD) 882229; "Pig and Armored Car" Toy; Not Other Toys Having a Spring Mechanism

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.

                            HQ 953886

                         August 11, 1993


CLA-2  CO:R:C:F  953886  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.90.60

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE:  Modification of Portland (Maine) District Ruling Letter (DD)
     882229; "Pig and Armored Car" Toy; Not Other Toys Having a
     Spring Mechanism

Dear Mr. Tomenga:

     In Portland District Ruling Letter (DD) 882229, issued
February 5, 1993, a toy consisting of a partial figure of a pig
driving an armored truck, from which a ghost figure springs when
the radiator is struck, was classified in subheading
9503.90.7030, HTSUSA, which provides for "Other toys...and
accessories thereof: Other: Other: Other, Other toys, having a
spring mechanism."  We have reviewed that ruling and have found
it to be partially in error.  The correct classification is as
follows.

FACTS: 

     The article at issue consists of the head and upper torso of
a cartoon pig that appears to be driving a 1920s style armored
truck.  The rear half of the vehicle resembles a vault, which has
an opening in the top.  When the front of the vehicle strikes an
object, a spring is released forcing a ghost figure to pop out of
the vault's roof.

ISSUE:

     Whether the article is properly classified in subheading
9503.90.7030, HTSUSA, the provision for other toys having a
spring mechanism, or in subheading 9503.90.6000, HTSUSA, the
provision for other toys not having a spring mechanism.      
                               -2-

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     The proper heading in this case is clear, i.e., heading 9503
for toys.  The subheadings at issue essentially differentiate
between toys that have the type of spring mechanism required for
classification in subheading 9503.90.7030, HTSUSA, and those
which do not.  Although the article does contain a spring (one
similar in shape and function to the spring part of a retractable
ball point pen), for classification purposes under both the
former and current tariffs, Customs traditionally employs a
narrow interpretation of the term spring mechanism to include
clockwork-type band springs only.  Since the spring which allows
the ghost figure to pop through the top opening is not a band
capable of being wound to incrementally increase tension and
store energy for eventual and gradual release, the subject item
does not meet the requirements for classification as an other toy
having a spring mechanism.  Thus, the article is properly
classified in subheading 9503.90.60, HTSUSA.

HOLDING:

     The "Pig and Armored Car" toy is properly classified in
subheading 9503.90.60, HTSUSA, the provision for "Other
toys...and accessories thereof: Other: Other: Other toys (except
models), not having a spring mechanism."  The general column one
duty rate applicable to this merchandise is 6.8 percent ad
valorem.

     DD 882229, dated February 5, 1993, is hereby modified.

                               Sincerely,



                               John Durant, Director
                               Commercial Rulings Division