The tariff classification of a toy vehicle with driver from China

NY 862382 May 9, 1991 CLA-2-95:S:N:N3D:225-862382 CATEGORY: Classification TARIFF NO.: 9503.90.7030 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy vehicle with driver from China Dear Ms. Aldinger: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 9, 1991 ON BEHALF OF : Rite Aid Corporation DESCRIPTION OF MERCHANDISE : Item number 15472 is a pull back action racing kart with rider. The kart and figure are made of plastic. The figure is permanently fixed in a seated position with one arm outstretched giving the appearance of holding the steering wheel. Although the figure is removable from the kart, its play use is restricted by the molded shape of the body. The essential character of this set is imparted by the vehicle. HTS PROVISION : Other toys, having a spring mechanism HTS SUBHEADING : 9503.90.7030 RATE OF DUTY : 6.8 percent ad valorem 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