J87209 J8 Ruling Active

The tariff classification of a "Roll ‘N’ Glow Car" from China.

Issued August 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You have submitted a sample and a photograph of a “Roll ‘N’ Glow Car” identified as item number 03066. The item is a battery powered plastic toy car that measures approximately 6 inches in height x 4 inches in width x 6-1/4 inches in length and plays 8 songs while lights flash to the music. To start, a child 6 months of age and older turns a roller on the car roof which activates a sound effect, followed by a song while the windows (lenses) light up and blink in sync with the music. Turning the roller again activates a different sound effect and song. After 30 seconds of non-play, a sound effect is heard, followed by a song jingle as an invitation to resume play. The toy has plastic wheels that rotate, allowing the car to be pushed by the child for additional play value even when the music is not playing.

CBP rationale

The applicable subheading for the “Roll ‘N’ Glow Car” identified as item number 03066 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 J87209 August 22, 2003 CLA-2-95:RR:NC:SP:225 J87209 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jill Boyle Shelcore® Toys 347 Elizabeth Avenue Somerset, NJ 08873-1101 RE: The tariff classification of a “Roll ‘N’ Glow Car” from China. Dear Ms. Boyle: In your letter dated August 14, 2003, you requested a tariff classification ruling. You have submitted a sample and a photograph of a “Roll ‘N’ Glow Car” identified as item number 03066. The item is a battery powered plastic toy car that measures approximately 6 inches in height x 4 inches in width x 6-1/4 inches in length and plays 8 songs while lights flash to the music. To start, a child 6 months of age and older turns a roller on the car roof which activates a sound effect, followed by a song while the windows (lenses) light up and blink in sync with the music. Turning the roller again activates a different sound effect and song. After 30 seconds of non-play, a sound effect is heard, followed by a song jingle as an invitation to resume play. The toy has plastic wheels that rotate, allowing the car to be pushed by the child for additional play value even when the music is not playing. The applicable subheading for the “Roll ‘N’ Glow Car” identified as item number 03066 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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