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The tariff classification of a carry case and toy cars from China
Issued November 8, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M87382 (November 8, 2006)
Tariff classification
HTS codes: 4202.99.9000, 9503.90.0080
Product description
The case is manufactured of molded plastics and measures approximately 10" (W) x 8" (H) x 4" (D). The shape of the case resembles that of a toy car. The article has a latched, hinged closure, which opens to provide access to a compartmentalized interior designed to accommodate up to eighteen toy cars. It is substantially constructed and provides the useful functions of storage, protection, organization and portability to toy cars. The case will be imported with three toy cars.
CBP rationale
The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases. The applicable subheading for the toy cars will be 9503.90.0080, HTSUS, which provides for other toys.
Full text
NY M87382 November 8, 2006 CLA-2-42:RR:NC:N3:341 M87382 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9503.90.0080 Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of a carry case and toy cars from China Dear Ms. Ford: In your letter dated October 9, 2006 you requested a tariff classification ruling. The sample submitted, identified as item 807955, is a specially shaped and fitted case designed to contain toy cars. The case is manufactured of molded plastics and measures approximately 10" (W) x 8" (H) x 4" (D). The shape of the case resembles that of a toy car. The article has a latched, hinged closure, which opens to provide access to a compartmentalized interior designed to accommodate up to eighteen toy cars. It is substantially constructed and provides the useful functions of storage, protection, organization and portability to toy cars. The case will be imported with three toy cars. The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases. The rate of duty will be 20% ad valorem. The applicable subheading for the toy cars will be 9503.90.0080, HTSUS, which provides for other toys. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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