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NY I89477




January 6, 2003

CLA-2-95:RR:NC:SP:225 I89477

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of toy vehicles from China.

Dear Ms. Wierbicki:

In your letter dated December 30, 2002, on behalf of your client, The Topps Company, Inc., you requested a tariff classification ruling.

You have submitted samples of three “snap together” plastic toys that incorporate several individual components that, when joined together, creates a futuristic toy vehicle that looks as if it has been pieced together from parts from a junkyard. When assembled, “Chopped Up” resembles a helicopter with a pilot in front, a propeller in back, a large wheel on the bottom, and a turret on top. When assembled, “Grime Buggy” resembles a four wheel garbage truck with a steamroller and phone booth in front, a driver on top, and various other appendages protruding from the sides. When assembled, “Dump Stir” resembles a dump truck with a front loader, a driver, and various appendages and gears protruding from its sides. The components of each toy are designed to fit with one another in various and interchangeable ways, as well as with the components in other toys in the “Cool Junk” toy line.

Your samples are being returned upon your request.

The applicable subheading for “Chopped Up”, “Grime Buggy” and “Dump Stir” will be 9503.90.0080, 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: 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. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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