The tariff classification of toy vehicle sets from
Issued December 23, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.8000
Headings: 9503
Product description
The "Super Trailer with Loops" includes a tractor trailer, two small race cars and plastic track in an open window box. The trailer portion opens and transforms into a gas station setting. The "Super Trailer Airport" consists of a tractor trailer, airplane and helicopter. The container portion opens into an airport with launcher pad. Two "AAA" size batteries are the power source for the airplane which produces motor sounds and red flashing tail lights. The "Super Trailer Motor Racing" includes a tractor trailer and two motorcycles. The trailer section opens and transforms into a computer center that simulates a service station for the vehicles. The inner walls of the trailer are printed with scenes of computer screens and dials. One end of the trailer breaks apart and converts into another vehicle. The "Formula One Super Trailer" contains a tractor trailer and 2 race cars. The trailer section opens and transforms into a computer center that simulates a service station for the vehicles. As in the above, the inner walls of the trailer are printed with scenes of computer screens and dials. Another portion of the trailer breaks apart and turns into a free-wheeling truck. Your samples are being returned as requested.
CBP rationale
The applicable subheading for each trailer truck set described above will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other.
Full text
NY 804870 December 23, 1994 CLA-2-95:S:N:N8:225 804870 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Ms. Carol Rotuno Uneeda Doll Company, Inc. 269 37th Street Bush Terminal Brooklyn, N.Y. 11232 RE: The tariff classification of toy vehicle sets from China Dear Ms. Rotuno: In your letter dated December 2, 1994, received in this office on December 6, 1994, you requested a tariff classification ruling. As a follow-up to our request, four samples of toy trailer truck sets were submitted with your inquiry. The "Super Trailer with Loops" includes a tractor trailer, two small race cars and plastic track in an open window box. The trailer portion opens and transforms into a gas station setting. The "Super Trailer Airport" consists of a tractor trailer, airplane and helicopter. The container portion opens into an airport with launcher pad. Two "AAA" size batteries are the power source for the airplane which produces motor sounds and red flashing tail lights. The "Super Trailer Motor Racing" includes a tractor trailer and two motorcycles. The trailer section opens and transforms into a computer center that simulates a service station for the vehicles. The inner walls of the trailer are printed with scenes of computer screens and dials. One end of the trailer breaks apart and converts into another vehicle. The "Formula One Super Trailer" contains a tractor trailer and 2 race cars. The trailer section opens and transforms into a computer center that simulates a service station for the vehicles. As in the above, the inner walls of the trailer are printed with scenes of computer screens and dials. Another portion of the trailer breaks apart and turns into a free-wheeling truck. Your samples are being returned as requested. The applicable subheading for each trailer truck set described above will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The rate of duty will be 6.8 percent ad valorem. The subject products may constitute an infringement of a registered trademark under 15 U.S.C. 1124. Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered trademark recorded with the Customs Service. If you are licensed to import the merchandise described herein we recommend notifying your local Customs office prior to importation. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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