The tariff classification of a toy car from China

NY M87440 October 31, 2006 CLA-2-95:RR:NC:2:224 M87440 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Liza V. Schaeffer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a toy car from China Dear Ms. Schaeffer: In your letter dated October 20, 2006, you requested a tariff classification ruling, on behalf of BBC International Ltd, your client. You are requesting the tariff classification on a toy car that is described as follows: a miniature plastic replica of a NASCAR vehicle. The toy is a completely authentic replica with stencils on the car of the number 8, the driver’s name, and advertising logos that are all typical for real NASCAR vehicles. The toy car is plastic in construction, and it measures approximately 3.5 inches in length. The article will be imported for use as a giveaway with a pair of shoes. The applicable subheading for the toy NASCAR replica race car, no item number shown, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models and similar recreational models…parts and accessories thereof: other…other. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division