NY 865170: The tariff classification of plastic water toys and animals 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 865170

July 22, 1991 

CLA-2-95:S:N:N3D:225 865170  

CATEGORY:  Classification

TARIFF NO.: 9503.90.6000, 9503.49.0020  

Ms. Stacey M. Andrade
Shelcore, Inc.
3474 South Clinton Ave.
South Plainfield, N.J.  07080

RE:  The tariff classification of plastic water toys and animals
     from China

Dear Ms. Andrade:

        In your letter dated July 12, 1991, you requested a
tariff classification ruling.  

        Five retail packages, without samples, were submitted
with your inquiry.  The first item, number 02627, is "Pour 'N
Play Pails".  This article contains 3 plastic pails for water
activities such as sprinkling, pouring, and scooping water.  The
pails may be stacked, one inside the other, for easy portability
and storage.    

     The second item, number 02628, is known as "Float 'N Spin
Lily Pad".  This set includes a plastic green lily pad with
attached spinning flower, a plastic turtle with removable shell
that can scoop and sprinkle water and a yellow duck that floats. 

     The third item, number 02625, is called "Spouting Whales". 
Three brightly colored plastic whales may be linked together
forming a fish train.  The whales have a small hole in the top of
their head allowing water to be inhaled which will spout out when
squeezed.

     The next item, number 02629, is known as "Nest 'N Float
Sailboats".  The set includes three plastic sailboats of
different sizes allowing each to fit neatly inside the larger
one.  This "nesting", as it is called, allows for further play
activity and easy storage.

     
     The last item, number 03645, is known as "Bop 'N Bob Boat". 
This single toy is made of soft vinyl and designed with colorful
characters for baby.  The boat has a vinyl sail and is
inflatable.    
        The applicable subheading for item numbers 02627, 02629
and 03645 will be 9503.90.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys (except
models), not having a spring mechanism.  The duty rate will be
6.8 percent ad valorem.
     
        The applicable subheading for item numbers 02628 and
02625 will be 9503.49.0020, HTS, which provides for toys
representing animals or non-human creatures: other: not having a
spring mechanism: other.  The duty rate will be 6.8 percent ad
valorem.       
        This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

        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