The tariff classification of plastic toys from China.

NY G87202 February 26, 2001 CLA-2-95:RR:NC:2:224 G87202 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 9503.90.0000 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W., Suite 500 Washington, D.C. 20036 RE: The tariff classification of plastic toys from China. Dear Mr. Tomenga: In your letter dated February 9, 2001, you requested a tariff classification ruling on behalf of Simon Marketing, Inc., Los Angeles, CA. The merchandise consists of four plastic toys. Three of the toys (with U.S. Wrin Nos. 02966-003, 02966-012, and 02966-018) depict creatures of some sort and measure approximately three inches in height. Each of the three toys has a sound or light feature. The fourth toy (U.S. Wrin No. 02966-015) is in the shape of a four-wheeled vehicle. The body of the vehicle consists of two individual reversible parts and each part sits on two oversize wheels. The toy vehicle measures about 3¾ inches long and 1½ inches wide. The applicable subheading for the toys depicting animal shapes will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other toys…toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be free. The subheading for the toy reversible vehicle will be 9503.90.0000, HTSUS, the provision for other toys…other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division