NY 865303: The tariff classification of plastic water toys 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 865303

August 7, 1991

CLA-2-95:S:N:N3D:225 865303  

CATEGORY:  Classification

TARIFF NO.: 9503.90.6000, 9503.49.0040  

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

RE:  The tariff classification of plastic water toys from China

Dear Mr. Tomenga:

        In your letter dated July 16, 1991, you requested a
tariff classification ruling on behalf of your client Simon
Marketing, Inc.  

        Three samples were submitted with your inquiry.  The
first sample consists of a plastic boy figure standing on a raft
with a sail.  The raft, made of plastic, is capable of floating
in water and has wheels for rolling on a hard surface.  The
figure and sail, made of molded plastic, have pegs protruding
from the bottom which fit into depressions in the raft.   The
figure, sail and raft are three separate pieces packaged together
in a polybag for retail sale.

     The second item is referred to as a squirt toy.  This
article is made of soft molded plastic and depicts that of a boy
seated on a raft made of barrels.  The boy is positioned behind a
cannon and appears to be ready for action.  The entire article is
molded as one piece.  A tiny hole in the nozzle of the cannon
permits suctioning in water and squirting it out when squeezed.

      The final item is a wind-up figure of a mermaid.  The
mermaid is made of molded plastic.  Her upper body depicts that
of a woman while the lower portion resembles a fish tail fin. 
The wind-up mechanism causes the tail to flap.  This motion
allows the mermaid to glide through the water. 

     The boy on raft is considered a composite article in which
there are two competing headings 9502.10.4000 and 9503.90.6000. 
Since no essential character can be determined the goods will be
classified according to GRI 3(c) which states "when goods cannot
be classified by reference to 3(a) or 3(b), they shall be
classified under the heading which occurs last in numerical order
among those which equally merit consideration".                

        The applicable subheading for the "boy on raft" and
"squirt toy" 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 the "mermaid" will be
9503.49.0040, HTS, which provides for toys representing animals
or non-human creatures: other: toys 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