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NY 857136

November 6, 1990

CLA-2-95:S:N:N3D:225 857136


TARIFF NO.: 9503.90.7030, 9503.90.6000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of toy vehicles from China

Dear Mr. Tomenga:

In your letter dated October 10, 1990, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

Submitted with your inquiry, were photographs and descriptions, of five toy vehicles in the "McDonald's Mini Mighty 4X4" line. The items involved are four wind-up vehicles and one plastic safety designed vehicle for children under three.

According to your descriptions, the wind-up vehicles are made of acrylonitrile-butadiene-styrene (ABS). Each has a metal spring mechanism which activates the wheels when wound. The wheels are made of molded kraton. The vehicles measure approximately 1.5 inches in height, 2 inches in length, and 2 inches in width. Each will be packaged individually in polybags with a printed insert which will describe the particular toy. The "Dune Buster" resembles a VW Beetle car, the "Li'l Classic" looks like an antique T-Bird, the "Cargo Climber" resembles a van, and the "Pocket Pick-Up Truck" is shaped like a pick-up truck with oversized wheels.

The last vehicle is similar in appearance to the above described pick-up truck. However, the "Pocket Pick-Up Truck" for children under age three, has no spring mechanism or other moving parts. It will be made of rotocase polyvinyl chloride (PVC). The truck will be safety designed.

The applicable subheading for the wind-up toy vehicles will be 9503.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the stationary vehicle will be 9503.90.6000, (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

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