HQ 954280: Classification Of Toys Imported Along With Printed Material

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 954280 

                         April 13, 1994


CLA-2 CO:R:C:F 954280 K

CATEGORY: Classification

TARIFF NO.: 9503.90.6000; 9503.70.8000; 9801.00.10

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

RE: Classification Of Toys Imported Along With Printed Material

Dear Mr. Tomenga:

     This is in response to your request of April 23, 1993, for a
ruling concerning the classification of certain toys and the
eligibility of printed material imported with them to be treated
as American goods returned.  Samples of the toys were submitted.

FACTS:

     The first item consists of two styles of toy racing cars. 
The first style is referred to as a "Stock Car" which measures 3
inches in length and 1 inch in width.  Two versions of this style
will be imported and marked with the trademark of a popular fast
food chain and/or motor oil company.  The second style is referred
to as a "Dragster" which measures 3-1/2 inches in length and 1 inch
in width.  Two versions of this style will be imported and marked
with the trade name/trademark of a popular fast food chain.  Each
of the four toy vehicles has a metal body, thin wire axles with
free wheeling plastic wheels, an undercarriage, and windows.  The
vehicles do not contain a spring mechanism.

     The second item is a plastic toy hammer and wrench set.  The
hammer measures 3-1/2 inches in height and is made of soft plastic. 
The wrench is made of hard plastic and measures approximately 4
inches in height.  The wrench has an open jaw at one end and a
closed hexagonal-shaped circle at the other end.  Molded into the
hammer and the wrench is the trademark of a toy car manufacturer.
     
     The toys are packaged with printed material.  This ruling
request also concerns the printed material claimed to be printed
in the United States, and exported and returned without having been
advanced in value or improved in condition by any means 

                               -2-

other than the mere insertion of it in the packaging for the
imported toys.  The printed material is claimed to be eligible for
duty-free treatment under subheading 9801.00.10, Harmonized Tariff
Schedule of the United States (HTSUS).

ISSUE:

     The issue is the proper classification of the toys and whether
the printed material imported with the toys may be  eligible for
duty-free treatment under subheading 9801.00.10, HTSUS.

LAW AND ANALYSIS:

     There appears to be no dispute as to the proper classification
of the toys as described above with the classification of the toy
vehicles in subheading 9503.90.6000, and the hammer and wrench set
in subheading 9503.70.8000, HTSUS.

     Subheading 9801.00.10, HTSUS, provides that products of the
United States when returned after having been exported, without
having been advanced in value or improved in condition by any
process of manufacture or other means while abroad, are free of
duty.  Superscope, Inc. v. United States, 13 CIT 997 (1989), is
cited to support the position that the printed matter in question
is eligible for duty-free treatment under subheading 9801.00.10. 

     In Superscope, supra, the question was whether glass panels,
admittedly manufactured in the United States, and packaged as part
of the unassembled cabinets which were classified as "entireties",
should have been granted American goods returned treatment under
item 800.00, Tariff Schedules of the United States (TSUS), the
predecessor of subheading 9801.00.10, HTSUS.  The glass panels were
not improved in value or condition but were merely repackaged with
other components and the court held that they were entitled to be
treated as American goods returned free of duty.  The decision of
the court under item 800.00, TSUS is equally applicable for
subheading 9801.00.10, HTSUS.  Also, see Headquarters Ruling Letter
555428, dated April 17, 1990.

HOLDING:

     The toy vehicles as described above are classifiable as other
toys (except models), not having a spring mechanism, in subheading
9503.90.6000, HTSUS, with duty at the general rate of 6.8 percent
ad valorem.

     The plastic toy hammer and wrench set as described above is
classifiable as other toys, put up in sets, in subheading
9503.70.8000, HTSUS, with duty at the general rate of 6.8 percent
ad valorem.


                               -3-

     
     Printed material printed in the United States that is exported
and has not been advanced in value or improved in condition by any
process of manufacture or other means while abroad that is merely
returned repackaged with other components is eligible for duty-
free treatment under subheading 9801.00.10, HTSUS, upon compliance
with the documentation requirements of the Customs Regulations (19
Code of Federal Regulations 10.1).

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division