CBP Ruling G89103: The tariff classification of a toy raceway set from China

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G8 G89103 (April 26, 2001)

Tariff classification

Headings: 9503

Product description

A boxed sample of a toy plastic raceway set was included with your request. The pieces contained in the box are placed together to represent a racecar set called “Rumble ‘N Roar Raceway” model no. 82104. The set has two freewheeling 2½-inch cars, raceway and control center. The control box is equipped with turntable, lights, voice chip and speaker. One of the cars is placed on the turntable on top of the control box. When you press the car down once, starting and idling sounds are heard, the turntable rotates, shakes up and down and lights blink. Voices say “Checking all systems” and diagnostic sounds play while the red lights blink. Press the car down twice, the yellow lights blink and the same sequence occurs but the voice will say, “All systems go!” Press the car down thrice, the green light blinks and the same series of actions occur except the voice will say, “Let’s race!“ The racetrack consists of a start ramp and two lanes. When the start ramp is raised the cars will begin the race. The cars race though the spiral racetrack to the end. The set includes 3 “AA” replaceable batteries. The toy set is intended for children 1.5 years and up. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the toy set 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.

Full text

PD G89103 April 26, 2001 CLA-2-95:L:OFO:D22 G89103 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of a toy raceway set from China Dear Ms. Markey-Wohar: In your letter dated March 29, 2001, you requested a tariff classification ruling. A boxed sample of a toy plastic raceway set was included with your request. The pieces contained in the box are placed together to represent a racecar set called “Rumble ‘N Roar Raceway” model no. 82104. The set has two freewheeling 2½-inch cars, raceway and control center. The control box is equipped with turntable, lights, voice chip and speaker. One of the cars is placed on the turntable on top of the control box. When you press the car down once, starting and idling sounds are heard, the turntable rotates, shakes up and down and lights blink. Voices say “Checking all systems” and diagnostic sounds play while the red lights blink. Press the car down twice, the yellow lights blink and the same sequence occurs but the voice will say, “All systems go!” Press the car down thrice, the green light blinks and the same series of actions occur except the voice will say, “Let’s race!“ The racetrack consists of a start ramp and two lanes. When the start ramp is raised the cars will begin the race. The cars race though the spiral racetrack to the end. The set includes 3 “AA” replaceable batteries. The toy set is intended for children 1.5 years and up. Your sample is being returned as requested. The applicable subheading for the toy set 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. If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas

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