NY 0875062 - The tariff classification of a toy vehicle from Germany - United States International Trade Commision Rulings

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NY 875062

June 22, 1992

CLA-2-95:S:N:N3D:225 875062

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Ms. Roxann L. Stone
Great American Trading Company
90 Willow Springs Circle
York, PA 17402

RE: The tariff classification of a toy vehicle from Germany

Dear Ms. Stone:

In your letter dated May 27, 1992, you requested a tariff classification ruling.

The sample submitted is a free-wheeling, die-cast metal, "Siku" truck, item number 3123. The "Wheel Loader" model represents a construction truck with interchangeable shovel and scraper attachments. A movable arm exten- sion on the truck allows a child to manipulate the shovel or scraper during play activity. The "Wheel Loader" and its accessories are packaged in a window box ready for retail sale. Your sample is being returned as requested.

The applicable subheading for the "Wheel Loader", item number 3123, 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

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