NY 0852288 - The tariff classification of a toy car skin from China. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0852202 - NY 0852325 > NY 0852288

NY 852288

June 04, 1990

CLA-2-95:S:N:N3D:225-852288

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr Matthew G. Shaw
Deloitte & Touche
One World Trade Center
New York, N.Y. 10048-0601

RE: The tariff classification of a toy car skin from China.

Dear Mr. Shaw:

In your letter dated May 3, 1990, on behalf of Springs Industries Inc., you requested a tariff classification ruling.

Submitted with your inquiry was a sample of a skin for a stuffed car. The car, when completed, will be known as a "Go Glows". The skin itself, composed of 65 percent polyester and 35 percent cotton, measures approximately 10 inches x 17 inches from bumper to bumper. The unstuffed skin is decorated in bright colors in a fatigue pattern with a face painted on the front of the car. Placed within the face are two small light bulbs surrounded by chrome colored plastic. These lights are attached to a battery pack apparatus inside the front of the skin. When a button is pressed the lights turn on and resemble headlights.

Additional ornamentation on the skin includes four stuffed round circles within the tires simulating hubcaps, stuffed bumpers on the front and rear that are also handles and a handle on the top. The words "Staff Car" are printed on the sides of the car.

The applicable subheading for the toy car skin 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.

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

Previous Ruling Next Ruling