The tariff classification of three toy cars, and a rubber squeeze toy from China.
Issued March 25, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
Product description
With your letter you submitted a sample of three toy cars and a rubber squeeze toy in the shape of a car steering wheel. The three toy cars consist of the "Hot Wheels Krackle Car", the "Hot Wheels Roarin Rod" and the "Hot Wheels Hot Hubs". The cars are made of metal and plastic. They range from 3 to 4 « inches in length, are free-wheeling, contain no spring mechanisms, and have plastic wheels and wire axles. None of the cars appears to qualify as a model. The "Honkin Steerin Wheel" is a hollow rubber squeeze toy in the shape of a steering wheel. It contains a squeak device and has no spring mechanism. All of the toys will be used as premiums in a chain restaurant marketing promotion.
CBP rationale
The applicable subheading for the four toys will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.
Full text
PD A81009 March 25, 1996 CLA-2-95:NEW:TCBII:DO5-A81009 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Gregory W. Bowman Katten Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of three toy cars, and a rubber squeeze toy from China. Dear Mr. Bowman: In your letter dated February 29, 1996, you requested a tariff classification ruling. With your letter you submitted a sample of three toy cars and a rubber squeeze toy in the shape of a car steering wheel. The three toy cars consist of the "Hot Wheels Krackle Car", the "Hot Wheels Roarin Rod" and the "Hot Wheels Hot Hubs". The cars are made of metal and plastic. They range from 3 to 4 « inches in length, are free-wheeling, contain no spring mechanisms, and have plastic wheels and wire axles. None of the cars appears to qualify as a model. The "Honkin Steerin Wheel" is a hollow rubber squeeze toy in the shape of a steering wheel. It contains a squeak device and has no spring mechanism. All of the toys will be used as premiums in a chain restaurant marketing promotion. The applicable subheading for the four toys will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism...............The applicable 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 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, Kathleen M. Haage Area Director New York/Newark Area
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