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NY 881468




January 19, 1993

CLA-2-95:S:N:N8:225 881468

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.7030

Ms. Kathy Erwin
Wolf D. Barth Co., Inc.
2580 South 156th Street
Bldg. A, Suite 203
Seattle, WA 98158

RE: The tariff classification of a toy vehicle with spring mechanism from China

Dear Ms. Erwin:

In your letter dated December 16, 1992, received in this office on December 20, 1992, you requested a tariff classification ruling on behalf of your client Tyco Distribution Corp.

The article, identified as item number 1490, is called "Matchbox Power Changers". The item consists of a toy sports car with an additional outer body shell that completely covers the sports car body. This outer body shell resembles an entirely different model car and is capable of breaking apart at high speeds. When the "Power Changer" vehicle is pulled back a spring mechanism is wound which causes the vehicle to move forward upon release. Once released, the outer vehicle breaks apart revealing the actual sports car underneath. Each sports car will be sold with one outer body shell.

The applicable subheading for the "Matchbox Power Changers" will be 9503.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, 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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