The tariff classification of a toy model from China
Issued December 14, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The article is identified as a “Harley Davidson™ Motorcycle Figurine,” #PP 186841. The item is made of plastic and is a scale model representation of a Harley Davidson™ motorcycle. It accurately portrays the fine details of the engine, wheels, handles, controls, fuel tank, saddle and side bags, etc. The entire front wheel section may be turned to the left or right. The rear wheel can manually be moved up and down, creating a working rear wheel suspension system which simulates that of a shock absorption system found in real motorcycles. The vehicle is mounted on a silver plastic base and held in place by a single screw. Your sample is being returned.
CBP rationale
The applicable subheading for the “Harley Davidson™ Motorcycle Figurine,” item #PP 186841, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY D84981 December 14, 1998 CLA-2-95:RR:NC:SP:225 D84981 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a toy model from China Dear Mr. Epstein: In your letter dated November 24, 1998 you requested a tariff classification ruling on behalf of your client Avon Products, Inc. The article is identified as a “Harley Davidson™ Motorcycle Figurine,” #PP 186841. The item is made of plastic and is a scale model representation of a Harley Davidson™ motorcycle. It accurately portrays the fine details of the engine, wheels, handles, controls, fuel tank, saddle and side bags, etc. The entire front wheel section may be turned to the left or right. The rear wheel can manually be moved up and down, creating a working rear wheel suspension system which simulates that of a shock absorption system found in real motorcycles. The vehicle is mounted on a silver plastic base and held in place by a single screw. Your sample is being returned. The applicable subheading for the “Harley Davidson™ Motorcycle Figurine,” item #PP 186841, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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
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