The tariff classification of a Zip-Bin Racer toy from China

N022489 February 6, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a Zip-Bin Racer toy from China Dear Mr. Helms: In your letter dated January 22, 2008, you requested a tariff classification ruling, on behalf of Neat-Oh International LLC, your client. You are requesting the tariff classification on a product that is identified as a Zip-Bin Racer; there is no designated item number for the toy. The product is a play mat that is sold and packaged with two mini race cars. The play mat is printed with a colorful and detailed road that is designed to act as a play environment for the toy race cars. Although the play mat is primarily used for amusement, it also is a storage case for the toy cars. The applicable subheading for the Zip-Bin Racer will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models…puzzles of all kinds; 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