The tariff classification of a race car set from China

NY D83709 November 9, 1998 CLA-2-95:RR:NC:SP:225 D83709 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Nikki Mort Darda Inc., USA 1600 Union Avenue Baltimore, Maryland 21211 RE: The tariff classification of a race car set from China Dear Ms. Mort: In your letter dated September 24, 1998, received in this office on October 19, 1998, you requested a tariff classification ruling. The "Race & Go Car Case," item #11815, consists of a rigid plastic case and toy vehicle. The case is unique in that it opens into a figure "8" track for the race car. It also incorporates several inner compartments designed to hold up to eight racing vehicles. The cars have pull back action that take off upon winding the rear wheels. The item does not possess characteristics associated with competitive games such as a start/finish line, lap counter, lap timer, or other challenging type features. One derives amusement from simply revving up the vehicle and watching it move through the track course. We, therefore, view the article as a toy set for tariff classification purposes. The applicable subheading for the "Race & Go Car Case," item #11815, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division