The tariff classification of the "Hot Wheels Race Case" from China

N116406 August 16, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maureen Ford Toys R Us One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of the “Hot Wheels Race Case” from China Dear Ms. Ford: In your letter dated July 21, 2010, you requested a tariff classification ruling. A sample of the “Hot Wheels Race Case,” item number A1419X1, was received with your inquiry. The item, which is identical to the item in NY N022489, is in the shape of a race car and contains straps for carrying. When unzipped, a colorfully printed play mat is revealed with roads and scenery for imaginary play with toy cars, which are sold separately. The product is marketed as a play environment and sold as a “portable play mat” for “portable play.” It is principally designed for the amusement of children 3 years of age and up. The applicable subheading for the “Hot Wheels Race Case” 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 playmate 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