L86016 L8 Ruling Active

The tariff classification of Woodcraft Racers from China.

Issued June 29, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.30.0000

Headings: 9503

Product description

You submitted a sample of Woodcraft Racers identified as style 4799, which is being returned upon your request. The Woodcraft Racers consists of 2 unassembled wood racecars, 4 plastic containers of paint (red, blue, yellow and green), 1 paintbrush, 1 glue stick, 1 sheet of stickers, 8 metal screws (to fit into pre-drilled holes), and 1 instruction sheet packaged together inside an illustrated cardboard box. By following the instructions, a child 6 years of age and older can construct, paint, and decorate two simple wooden racecars that measure approximately 2-1/2” in height x 1-3/4” in width x 7” in length.

CBP rationale

The applicable subheading for the Woodcraft Racers identified as style 4799 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.

Full text

NY L86016 June 29, 2005 CLA-2-95:RR:NC:SP:225 L86016 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Woodcraft Racers from China. Dear Mr. Maher: In your letter dated June 23, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of Woodcraft Racers identified as style 4799, which is being returned upon your request. The Woodcraft Racers consists of 2 unassembled wood racecars, 4 plastic containers of paint (red, blue, yellow and green), 1 paintbrush, 1 glue stick, 1 sheet of stickers, 8 metal screws (to fit into pre-drilled holes), and 1 instruction sheet packaged together inside an illustrated cardboard box. By following the instructions, a child 6 years of age and older can construct, paint, and decorate two simple wooden racecars that measure approximately 2-1/2” in height x 1-3/4” in width x 7” in length. The applicable subheading for the Woodcraft Racers identified as style 4799 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.“ 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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