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NY F88014




June 28, 2000

CLA-2-95:L:OFO:D22 F88014

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W. Suite 500
Washington, D.C. 20036

RE: The tariff classification of plastic toy cars from China

Dear Mr. Tomenga:

In your letter dated June 7, 2000, you requested a tariff classification ruling on behalf of your client, Simon Marketing, Inc.

Four plastic toy cars were submitted with your inquiry. The toy vehicles are constructed of molded plastic and are brightly colored. Each article represents a different type of vehicle. Certain human-like facial features are depicted on the front of each car. A removable thick black plastic clip approximately 3 ¼ inches long is snapped into the back of each vehicle. The clip allows the user of the article to fasten the toy to a loop, ring or an object. The clip is too thick to hold keys but may be fastened to articles, e.g. clothing or school bags. The vehicles have wheels connected by a wire axle. They all have silver hubcaps and black rubber tires. The rear wheels are connected to a wind-up mechanism so that when a child holds the car down on a hard, flat surface, pulls the car back and then releases the car, the car rolls forward. A white license plate with a gray border is on the rear door, tail gate or bumper of each car.

“Red Sports Car” (Wrin No. 15099-30203) depicts a sports car with human-like facial characteristics. The headlights appear as brown eyes with gray eyelids. The front bumper depicts a mouth with white teeth. The body of the car is red, the windows are white and the chassis is black. The article is approximately 2 ½ inches long and 1 ¼ inches high.

2

“Green Sport Utility Vehicle (SUV) with Splashes of Brown” (Wrin No. 15099-30204) is a toy car that depicts certain human-like facial features. The headlights appear as orange eyes with pale beige eyelids. The front bumper represents a smiling mouth with a set of white teeth. The car is colored green with light splashes of mud painted on. The windows are pale green and the chassis is light brown. The tires have a brown outer surface giving the appearance of mud. The brake lights are orange and red. A spare black plastic tire is attached next to the license plate. On the roof is a black roof rack. The article is approximately 2 ½ inches long and 1 ½ inches high.

“Black and White Police Vehicle” (Wrin No. 15099-30205) represents a police car. The front of the car depicts certain human-like facial features. The headlights appear as blue eyes with eyelids that are lighter shade of blue. The front bumper depicts a smiling silver mouth with white teeth. The body of the car is black and white, the windows are pale blue and the chassis is black with metallic borders. The word “police” and a gold star symbol appear on the driver and the passenger side of the vehicle. A metallic blue simulated “flashing” light is located on the roof. The brake lights are red and orange. The article is approximately 2 ¾ inches long and 1 ½ inches high.

“Blue Pick-Up with Yellow Cargo” (Wrin No. 15099-30207) represents a pick-up truck. The front of the truck depicts certain human-like facial features. The headlights appear as green eyes with pale yellow eyelids. The front bumper depicts a smiling mouth with a set of white teeth. The body of the truck is blue, the windows are pale gray and the chassis is metallic gray. The front wheels are smaller in diameter in comparison to the back wheels. The brake lights are orange and red. The vehicle is transporting a yellow cargo resembling hay bales. The article is approximately 2 ¾ inches long and 1 ½ inches high.

The applicable subheading for the toy cars will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

Sincerely,

Eugenio Garza Jr.
Port Director
Laredo, Texas


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