The tariff classification of a play mat and three race cars from China

N039739 October 20, 2008 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Joseph J. Kenny J.F. Moran Co., Inc. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of a play mat and three race cars from China Dear Mr. Kenny: In your letter dated September 10, 2008, you requested a tariff classification ruling on behalf of Natco Products Inc. Samples of the play mat and race cars have been submitted with your inquiry. The product is comprised of a play mat with an auto racing track design printed on its surface and 3 miniature die cast race cars. The mat measures approximately 36” long x 39’’ wide and is constructed of a tufted nylon surface with a foam backing. Each die cast race car measures about 3” in length. The mat is intended for use as a play environment for the toy race cars and as such it will be classified as a toy in Chapter 95 of the tariff. The applicable subheading for the auto racing track mat and three race cars 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/. The attached letter of agreement between NASCAR and Natco Products Inc. authorizing the use of the NASCAR trademark expired on December 31, 2007. If no current agreement exists you may be infringing on NASCAR’s intellectual property rights. Furthermore, importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are still an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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