N024764 N0 Ruling Active

The tariff classification of A.I Tech Racers from Thailand

Issued April 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The product is identified as A.I Tech Racers toy cars and tracks. Photos representing the various cars and tracks sets in the line were submitted with your request. The A.I Tech Racers cars have built-in sensors that help them detect and avoid obstacles placed on the tracks. A three-button remote is included with each car. Once the cars are started, they drive on their own but the user can provide a speed burst or stop the car. The interlocking tracks can be built into various shapes, such as oval and figure eight. There are no grooves or slots on the surface of the tracks. Both the cars and tracks are made of plastic. Two AA batteries, which are not included, are needed to operate the car and remote.

CBP rationale

The applicable subheading for the A.I Tech Racers cars and track sets will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N024764 April 1, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Tracy Peng Tomy Corporation 3 Imperial Promenade, Suite 950 Santa Ana, CA 92707 RE: The tariff classification of A.I Tech Racers from Thailand Dear Ms. Peng: In your letter dated March 13, 2008, you requested a tariff classification ruling. The product is identified as A.I Tech Racers toy cars and tracks. Photos representing the various cars and tracks sets in the line were submitted with your request. The A.I Tech Racers cars have built-in sensors that help them detect and avoid obstacles placed on the tracks. A three-button remote is included with each car. Once the cars are started, they drive on their own but the user can provide a speed burst or stop the car. The interlocking tracks can be built into various shapes, such as oval and figure eight. There are no grooves or slots on the surface of the tracks. Both the cars and tracks are made of plastic. Two AA batteries, which are not included, are needed to operate the car and remote. The applicable subheading for the A.I Tech Racers cars and track sets will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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