The tariff classification of My First Formula 1 Remote Control Racer from China

N018357 October 26, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Williams Shelcore Inc, 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of My First Formula 1 Remote Control Racer from China Dear Ms. Williams: In your letter dated October 19, 2007, you requested a tariff classification ruling. The sample submitted, My First Formula 1 Remote Control Racer, is a red, battery-operated racing car with a small, red, battery-operated remote control. The remote control is very simple - it has only two arrows, which allow the vehicle to move forward and back. This toy is put up for the amusement of small children. The applicable subheading for the My First Formula 1 Remote Control Racer will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…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). 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division