B87099 B8 Ruling Active

The tariff classification of "1997 Collector's Edition Sunoco Racing Team Truck" made in China.

Issued July 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

Submitted with your request was a sample of the truck. The item is a plastic representation of a tractor/trailer truck with a race car. It is approximately fifteen inches in length when coupled together. The rear panel of the trailer opens to reveal a separate race car which may be removed. Under the trailer there is a battery compartment used to hold two "c" batteries that are not included with the toy. The batteries supply the electrical energy to the lights and a dual sounding siren.

CBP rationale

The applicable subheading for the "1997 Collector's Edition Sunoco Racing Team Truck", 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 B87099 July 15, 1997 CLA-2-95:D13 B87099 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Annie Ortega U.S. Import & Promotions Co., Inc. 407 Lincoln Road, Suite 12-D Miami Beach, Fl 33139 RE: The tariff classification of "1997 Collector's Edition Sunoco Racing Team Truck" made in China. Dear Ms. Ortega: In a letter dated June 25, 1997 you requested a tariff classification ruling on a "1997 Collector's Edition Sunoco Racing Team Truck". Submitted with your request was a sample of the truck. The item is a plastic representation of a tractor/trailer truck with a race car. It is approximately fifteen inches in length when coupled together. The rear panel of the trailer opens to reveal a separate race car which may be removed. Under the trailer there is a battery compartment used to hold two "c" batteries that are not included with the toy. The batteries supply the electrical energy to the lights and a dual sounding siren. The applicable subheading for the "1997 Collector's Edition Sunoco Racing Team Truck", 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 rate of duty is free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Your sample is being returned under separate cover. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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