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NY G88693




April 26, 2001

CLA-2-95:LA:S:T:1:3:D14 G88693

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a toy car from China

Dear Mr. Shoichet:

In your letter dated March 22, 2001, you requested a tariff classification ruling, on behalf of your client Tara Toy Corporation. A representative sample of the subject article was submitted with your inquiry. Such sample is being returned, per your request.

The subject article, with the designated number 56571, is a plastic non-freewheeling “light & sound” toy car. It depicts a red toy racing “coupe,” which measures approximately 3 ½ inches long from bumper to bumper. The rear of the car incorporates a 1” metal link-type chain attached to a plastic D-ring, which permits the article to be clipped to a backpack, belt loop, etc. The car features a rear deck “spoiler,” black tinted windows and grill, racing wheels and a battery operated light and sound mode. Such modes are activated by means of two (2) buttons that are mounted on the roof. One (1) button activates the headlamps, which are red in color; the other button triggers a “car alarm.”

The applicable subheading for this toy vehicle will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other. 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,

Vera Adams
Port Director

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