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NY 881646

January 15, 1993

CLA-2-95:S:N:N8:225 881646


TARIFF NO.: 9503.90.7020

Ms. Eve Liles
The Hipage Company, Inc.
2420 Mall Drive, Suite 208
Charleston, South Carolina 29418

RE: The tariff classification of a model race car from China

Dear Ms. Liles:

In your letter dated December 31, 1992, you requested a tariff classification ruling on behalf of your client Heilig Meyers Company.

A sample of the "#90 Heilig-Meyers Thunderbird" model race car was received under separate cover. The die-cast metal car is made to a scale of 1:24 of the actual race car for which you have submitted a photograph. The model car measures approximately 8 inches in length, 3 1/4 inches in width and 2 inches in height. The item is significantly detailed both inside and out. The hood of the car opens to reveal simulated engine components. A bucket seat and hand brake are visible through the plastic windshield. Imitation gauge dials are found on the dashboard. The steer- ing wheel moves in conjunction with the front wheels. Underneath the car is a plastic molded framework depicting exhaust pipes and other constituent parts. Your sample is being returned as requested.

The applicable subheading for the "#90 Heilig-Meyers Thunderbird" model car will be 9503.90.7020, Harmonized Tariff Schedule of the United States (HTS), which provides for model airplanes, model boats and other models: other. 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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