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NY 875322

July 9, 1992

CLA-2-95:S:N:N3D:225 875322


TARIFF NO.: 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 June 9, 1992, you requested a tariff classifi- cation ruling on behalf of your client Simon Marketing, Inc.

Two samples were submitted with your inquiry. Both articles consist of animal cartoon characters permanently affixed to plastic toy vehicles. The vehicles have metal axles and screws for freewheeling mobility. Both toys measure approximately 2 1/2 inches in height and 3 inches in length. They will be imported individually packaged in clear polybags.

The first item is referred to as "Bird-on-Steamroller". As the title suggests this product represents a bird cartoon character driving a steam- roller. The roller is made of clear plastic with a decal of a cartoon cat character under the surface of the roller. The impression given is that the cat has been run over by the steamroller.

The second article is referred to as "Duck in Half-Truck". This item depicts a duck character driving a half-truck with a large spinning wheel attached to the rear. The large wheel is made of clear plastic permitting one to see a three dimensional pig, cartoon character, permanently fixed, inside. When the vehicle is pushed, the large wheel spins around causing the pig character to rotate within.

The applicable subheading for the "Bird-on-Steamroller" and "Duck in Half-Truck" 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

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