The tariff classification of a toy wooden truck fromCzechoslovakia

NY 873687 May 19, 1992 CLA-2-95:S:N:N3D:225 873687 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Talmadge Piper Bohemia Group Ltd. Patockova 73 160 00 Prague 6 - Brevnov Czechoslovakia RE: The tariff classification of a toy wooden truck from Czechoslovakia Dear Mr. Piper: In your letter dated April 6, 1992, received in this office on April 22, 1992, you requested a tariff classification ruling. The sample submitted, "Vintage Pickup", is identified as product number D060. The "Pickup" is a free wheeling wooden toy truck. The truck may be repackaged in the U.S. prior to distribution. Your letter indicated a request for advice on the proper country of origin marking requirements for the wooden truck. You propose that the toy wooden truck be marked with a label similar to that attached to the sample provided. The label would indicate "Handcrafted in Czechoslovakia". Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The type of label used on the sample is not easily removed and therefore is acceptable. This office believes "Handcrafted in Czechoslovakia" adequately indicates the country of origin. However, if the truck is repackaged in the U.S., thus obstructing visibility of the label, then the container must also be marked with the country of origin. The applicable subheading for the "Vintage Pickup", product number D060, 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