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NY 859727

February 6, 1991

CLA-2-95:S:N:N3D:225 859727
TARIFF NO.: 9503.90.6000, 4911.91.3000

Ms. Michele Lane
Matchbox Toys (USA) Ltd.
141 West Commercial Avenue
Moonachie, New Jersey 07074

RE: The tariff classification of a toy racecar and collector coin from China

Dear Ms. Lane:

In your letter dated January 17, 1991, you requested a tariff classification ruling.

The sample submitted, known as the "Indy 500", consists of a die cast vehicle and a plastic collector coin, blister packed for retail sale. The vehicle resembles a typical racecar with the head of the driver peeking out. The coin is a lithographi- cally printed picture of a car. The picture is on a circular piece of paper which is affixed to a coin-like plastic disc, 2.9 mm in thickness. The vehicle and coin have separate play value and are not interdependent on each other. A set does not exist for classification purposes. Your sample is being returned as requested.

The applicable subheading for the vehicle 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.

The applicable subheading for the collector coin will be 4911.91.3000, (HTS), which provides for pictorial lithographs on paper: over 0.51 mm in thickness. The duty rate will be Free.

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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