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NY B87153

July 22, 1997

CLA-2-95:RR:NC:SP:225 B87153


TARIFF NO.: 9503.90.0030

Ms. Annia M. Nazco
U.S. Import & Promotions Co.
407 Lincoln Road, Suite 12-D
Miami Beach, FL 33139

RE: The tariff classification of a toy truck from Hong Kong

Dear Ms. Nazco:

In your letter dated June 24, 1997 you requested a tariff classification ruling.

A sample of the toy "Tanker Truck" was submitted with your inquiry. The truck depicts an "Exxon" oil tanker and will be marketed as part of a collector's edition series in a promotional sales offer. The item is made of plastic and has a small compartment in back of the tank which stores a removable tiny plastic figure of a tiger. Other features include working headlights, taillights, a moving hood, tractor trailer sounds and tiger growling sounds. Two "C" size batteries (not included) are required for operation of lights and sounds.

Your product is considered a set for classification purposes. The General Rules of Interpretation, GRI 3(b), states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the toy tanker truck.

The applicable subheading for the "Tanker Truck" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

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