I85815 I8 Ruling Active

The tariff classification of three toy vehicles from China.

Issued September 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted the following samples: Wrin #07892-006, Yellow Dump Truck, consists of a yellow toy dump truck with its body made of metal with plastic parts and its underside and wheels also made of plastic. The dump truck measures approximately 2 inches in height x 2 inches in width x 3 inches in length, and has a hinged mounted dump attachment on back that simulates dumping. The dump truck is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection. Wrin #07892-012, Green Front Loader Truck, consists of a green toy front loader truck with the cab portion made of metal with black plastic tinted windows and an attached black plastic front loader scoop mounted on hinges that allows the scoop to move up and down. The truck measures approximately 2 inches in height x 1-1/2 inches in width x 4 inches in length, and is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection. Wrin #07892-018, Red Truck with a Crane, consists of a red and black toy truck with a plastic hook that measures approximately 5-1/2 inches in length and is hinged at one end to move up and down. The truck measures approximately 2 inches in height x 1-1/2 inches in width x 3 inches in length, and is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection.

CBP rationale

The applicable subheading for Wrin #07892-006, Yellow Dump Truck, Wrin #07892-012, Green Front Loader Truck, and Wrin #07892-018, Red Truck with a Crane, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY I85815 September 12, 2002 CLA-2-95:RR:NC:SP:225 I85815 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of three toy vehicles from China. Dear Mr. Tomenga: In your letter dated August 30, 2002, on behalf of your client, Creata Promotion USA, Inc., you requested a tariff classification ruling. You submitted the following samples: Wrin #07892-006, Yellow Dump Truck, consists of a yellow toy dump truck with its body made of metal with plastic parts and its underside and wheels also made of plastic. The dump truck measures approximately 2 inches in height x 2 inches in width x 3 inches in length, and has a hinged mounted dump attachment on back that simulates dumping. The dump truck is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection. Wrin #07892-012, Green Front Loader Truck, consists of a green toy front loader truck with the cab portion made of metal with black plastic tinted windows and an attached black plastic front loader scoop mounted on hinges that allows the scoop to move up and down. The truck measures approximately 2 inches in height x 1-1/2 inches in width x 4 inches in length, and is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection. Wrin #07892-018, Red Truck with a Crane, consists of a red and black toy truck with a plastic hook that measures approximately 5-1/2 inches in length and is hinged at one end to move up and down. The truck measures approximately 2 inches in height x 1-1/2 inches in width x 3 inches in length, and is packaged with color coordinated decals and an advertising insert that encourages children to purchase other toys in the collection. The applicable subheading for Wrin #07892-006, Yellow Dump Truck, Wrin #07892-012, Green Front Loader Truck, and Wrin #07892-018, Red Truck with a Crane, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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