The tariff classification of two “Hot Wheels” toy race car sets from China.

N351071
July 23, 2025
CLA-2-95:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 9503.00.0073, 9903.01.24; 9903.01.25
Renee Esquer Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of two “Hot Wheels” toy race car sets from China. Dear Renee Esquer: In your letter dated July 8, 2025, you requested a tariff classification ruling. Photographs and descriptions of the “Hot Wheels Racing™ Formula 1® Sprint Race Circuit” and “Hot Wheels Racing™ Formula 1 Grand Prix Circuit” were submitted with your inquiry. The “Hot Wheels Racing™ Formula 1® Sprint Race Circuit,” item #JDY15, consists of 3, 1:64 scale, die-cast Formula 1® cars and a plastic 20-piece “Speed Snap Track.” When assembled, the toy race track measures 21.8” wide by 37.4” long by 10.2” tall. The toy cars are launched by a pump lever built into the track. The “Hot Wheels Racing™ Formula 1® Sprint Race Circuit” is principally designed for the amusement of children 4 years of age and older. The “Hot Wheels Racing™ Formula 1 Grand Prix Circuit,” item #JDY16, consists of 3, 1:64 scale, die-cast toy Formula 1® toy cars, a manual lap counter, and a plastic 28-piece “Speed Snap Track.” When assembled, the toy race track measures 19.3” wide by 64.8” long by 9.4” tall. The toy cars are propelled forward by a “motor booster function” built into the track. The “motor booster” requires 4 D cell batteries, which are not included with the product. The “Hot Wheels Racing™ Formula 1 Grand Prix Circuit” is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “Hot Wheels Racing™ Formula 1® Sprint Race Circuit,” item #JDY15, and the “Hot Wheels Racing™ Formula 1 Grand Prix Circuit,” item #JDY16, will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9503.00.0073, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading 9503.00.0073, HTSUS, listed above. 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 at https://hts.usitc.gov/current. 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 an authorized importer of the product we recommend notifying your local Customs office prior to importation. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Maryalice Nowak at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division