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NY 861316


April 3, 1991

CLA-2-95:S:N:N3D:225-861316

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Ms. Carol A. Garrity
Garrett Hewitt International
901 No. Broadway
No. White Plains, N.Y. 10603

RE: The tariff classification of a plastic toy vehicle from Taiwan

Dear Ms. Garrity:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 21, 1991

ON BEHALF OF : Garrett Hewitt International

DESCRIPTION OF
MERCHANDISE : Your inquiry included a photostat picture of, item number MEN-1, a free-wheeling toy vehicle made of clear plastic. This vehicle resembles a "beetle" style car. The car doors as well as the bottom of the vehicle may be opened. The article will be imported empty and will be filled with candy here in the
U.S. prior to retail sale. The car may be played with by a child whether filled or not. The toylike features far outweigh any dispenser function and this office believes the chief use in the U.S. will be as a toy.

HTS PROVISION : Other toys (except models), not having a spring mechanism

HTS SUBHEADING : 9503.90.6000

RATE OF DUTY : 6.8 percent ad valorem

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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