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NY J82028




March 20, 2003

CLA-2-95:RR:NC:SP:225 J82028

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a toy truck from China.

Dear Ms. Liu:

In your letter dated March 5, 2003, you requested a tariff classification ruling.

The submitted sample, Item #C80A1123, Battery Operated Fire Engine Flash Light, consists of a combination plastic toy fire truck and battery operated flashlight that measures approximately 6-1/2 inches in height x 4-1/2 inches in width x 6 inches in length. The front of the fire truck is a 2-1/2” clear plastic lens with a light bulb behind it. The yellow carry handle has a blue switch that, when pushed, emits a beam of light through the clear plastic front of the fire truck. On the driver’s side are a red switch and a green switch. When the red switch or green switch is pushed, a red lens or a light green lens slides over the light bulb, changing the emitted light to red or greenish yellow. The handle is molded to two lights (yellow and red) on top of the cab of the fire truck and, when a green button on the handle is pressed, the siren wails and the lights flash.

Although the item emits light, its primary use is that of a toy and will be classified accordingly. A child can derive amusement without using the light-emitting function of the vehicle by sounding the siren and flashing the yellow and red truck lights. The vehicle has four plastic wheels that rotate which allows the vehicle to be pushed forward and backward, providing additional amusement for the child.

The applicable subheading for Item #C80A1123, Battery Operated Fire Engine Flash Light, 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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