NY 879001 - The tariff classification of a toy car from New Zealand - United States International Trade Commision Rulings

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NY 879001

November 3, 1992

CLA-2-95:S:N:N3D:225 879001

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. John and Ms. Debbie Jones
Speedway Models
426 Otahu Road
Whangamata, New Zealand

RE: The tariff classification of a toy car from New Zealand

Dear Mr. and Ms. Jones:

In your letter dated September 19, 1992, received in this office on October 5, 1992, you requested a tariff classification ruling.

A sample of a wooden toy car identified as "Hoosier" was submitted with your inquiry. You refer to the article as a "model of approximately 1 to 16 scale". The car is made of boric-treated pine wood, aluminum rims and free-wheeling wood tires. You indicate the vehicle will be hand painted and imported in a box packed with shredded paper. The shredded paper is acceptable packing material.

As most toy vehicles bear a resemblance to an actual vehicle, to be considered a model, the item must be measurably comparable with significant attention to detail. Assuming the "Hoosier" is a representation of an actual race car, it must be noted that there are no dashboard gauges, no space for a persons legs and in general, is lacking specific detailing to convince one that this car was built to scale of the actual vehicle. This car does not go beyond the crude stage of development to warrant classifi- cation as a model under the Harmonized Tariff Schedule. The vehicle provides a source of amusement and therefore qualifies as a toy.

The applicable subheading for the "Hoosier" toy car 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.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met.

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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