NY 0873763 - The tariff classification of toy vehicles from China - United States International Trade Commision Rulings

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NY 873763

May 19, 1992

CLA-2-95:S:N:N3D:225 873763

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97230

RE: The tariff classification of toy vehicles from China

Dear Ms. Quigley:

In your letter dated April 23, 1992, you requested a tariff classification ruling on behalf of your client M-B Sales.

Two samples were submitted with your inquiry. The first article is known as "Batman Press and Go Car". The character of "Batman", which consists of his head and shoulders, is permanently attached in the driver's seat of the car. When "Batman" is pressed down, it causes gears to turn a flywheel, which propels the vehicle to move forward. The entire article is made of injection molded plastic except for the metal axles and screws. The vehicle measures 3 3/4 inches in length and 2 1/4 inches in height.

The second item is called a "Penguin-Umbrella Roto-Roadster". The "Penguin" character is molded right onto the plastic vehicle. The rear portion of the "Roadster" resembles that of a penguin. A striped umbrella is attached to the front of the vehicle. The car is freewheeling. When the vehicle is pushed, the turning wheels also cause the umbrella to spin. The item measures 3 inches in length and 2 1/2 inches in height. The car is made almost entirely of plastic with the exception of metal axles and screws.

The applicable subheading for the "Batman Press and Go Car" and "Penguin-Umbrella Roto-Roadster" 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
New York Seaport

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