The tariff classification of toy vehicles from China

NY 861044 March 21, 1991 CLA-2-95:S:N:N3D:225 861044 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Holly E. Hanson Expeditors International 990 Lone Oak Road Suite 162 Eagan, MN 55121 RE: The tariff classification of toy vehicles from China Dear Ms. Hanson: In your letter dated February 26, 1991, you requested a tariff classification ruling on behalf of your client Tradewinds International. A picture and complete description of the articles in question were submitted with your inquiry. The items will be commercially known as "Confectionery Motions". You describe the items as candy dispensers. The "Confectionery Motions" are free-wheeling toy vehicles made of clear plastic. The vehicles come in two styles resembling a helicopter and beetle car. Although the articles are designed to dispense candy they also function as a toy. The advertisement refers to them as "candy- filled toys". They will not, however, be imported with candy. The vehicles may be played with by a child whether filled or not. Their toylike features far outweigh their dispenser function and this office believes their chief use in the U.S. will be as a toy. The applicable subheading for the "Confectionery Motions" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models) not having a spring mechanism. The duty rate will be 6.8 percent ad valorem 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