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NY E88835




December 3, 1999

CLA-2-95:RR:NC:SP:225 E88835

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of toy vehicles from China

Dear Mr. Hoffacker:

In your letter dated November 1, 1999, received in this office on November 3, 1999, you requested a tariff classification ruling on behalf of K.B. Toys.

A sample of the “Hot Wheels Sto & Go,” item #65876, was submitted with your inquiry and is being returned as requested. The item includes 2 toy racecars, 3 pieces of track and a storage case. The cars measure 3 inches in length and 1 inch in height. The case measures 11 inches in height and 8 ½ inches in width.

The storage case is made of rigid plastic and is shaped like a wheel. It is capable of holding up to 16 Hot Wheels vehicles. Additional racecars must be purchased separately. The case is constructed with individual slots for the cars and a small compartment to store the track pieces. Although capable of storing the cars when not in use, the case has play features of its own, in that it revolves by manually turning a knob. The unit works as a launching device, where cars exit the case, one or two at a time, by turning a knob at the center of the case in a clockwise motion and opening a sliding door located along the side. When the track pieces are assembled, creating an exit ramp, the cars zoom down and out of the case by force of gravity. The case is unquestionably of special design and performs a significant role in actively playing with the racecars.

The applicable subheading for the “Hot Wheels Sto & Go,” item #65876, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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