United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0854127 - NY 0854293 > NY 0854179

Previous Ruling Next Ruling

NY 854179

July 24, 1990

CLA-2-95:S:N:N3D:225 854179


TARIFF NO.: 9503.90.6000

Ms. Becky Green
M-B Sales
915 Harger Road, Suite 200
Oak Brook, Illinois 60521

RE: The tariff classification of a plastic toy vehicle from China

Dear Ms. Green:

In your letter dated July 5, 1990, you requested a tariff classification ruling.

The sample submitted is a plastic toy vehicle which will be known as "Tiny Toons Happy Meal". The vehicle has four free- rolling wheels and two different body styles, one on top and one on the reverse side. Each body style has a compatible character seated as the driver of the vehicle, such as a rabbit in a carrot race car. Once positioned, only one of the body styles and one of the figures is visible, while the other is hidden underneath. When you turn the vehicle upside down you also push the character in, to reveal a new combination on the opposite side. The "Happy Meal" collection will consist of four different sets of characters: Plucky in Jet Boat/Bab's in Phone, Buster in Carrot/Elmyra in Pull Cart, Max in Car/GoGo DohDoh in Tub and Hamton Hero Sandwich/Dizzy in Speaker.

The applicable subheading for the "Tiny Toons Happy Meal" toy vehicles will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling