NY 0857757 - The tariff classification of toy vehicles with figures from China - United States International Trade Commision Rulings

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NY 857757

November 26, 1990

CLA-2-95:S:N:N3D:225 857757

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9503.70.8000

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

RE: The tariff classification of toy vehicles with figures from China

Dear Mr. Tomenga:

In your letter dated October 31, 1990, you requested a tariff classification ruling on behalf of Simon Marketing, Inc. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

The items consist of four plastic vehicles in the series called "McDonald's Piggsburg Pigs Happy Meal". Your letter included pictures and complete descriptions of the articles. The vehicles measure approximately 2 1/2 inches in height, 3 inches in length, and 2 inches in width. They are made of acrylonitrile-butadiene-styrene (ABS), polypropylene, and polyvinyl chloride (PVC). The wheel shafts and screws will be made of steel. The vehicles are free wheeling and do not have a spring mechanism. Each will be packaged in a plain polybag and will include a printed insert describing the applicable "Piggsburg" character enclosed.

Three of the vehicles will be known as "Pighead and Portley on Scooter with Sidecar", "Piggy on Boxcar with Duck", and "Rembrandt in Hotrod". A plastic figure of a "Piggsburg" cartoon character is permanently affixed in each vehicle.

The fourth item is called "Huff and Puff on Catapult". Unlike the other vehicles in this series the "Huff and Puff" contains a figure, molded to fit inside the vehicle, which is removable. The vehicle and figure are considered a set for classification purposes.

The applicable subheading for the toy vehicles with character attached 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 toy vehicle with removable character will be 9503.70.8000, (HTS), which provides for other toys, put up in sets or outfits: other: 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

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