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NY D81297

September 3, 1998

CLA-2-95;CO:CH:D12 D81297

CATEGORY;: Classification

TARIFF NO.: 9503.90.0045

Ms. Annie Ortega
U. S. Import & Promotions Co., Inc.
407 Lincoln Road, Suite 12-D
Miami Beach, FL 33139

RE: The tariff classification of a collectable toy truck.

Dear Ms. Ortega:

In your letter dated August 12, 1998, you requested a tariff classification ruling in behalf of your client, Speedway SuperAmerica LLC, for a toy 18 wheeler truck.

The submitted sample is a red Coca-Cola, free wheeling cab and trailer which is approximately 15" in length. A battery compartment beneath the chassis holds two "C" size batteries. Turning "on" the switch which is located in the front of the trailer actuates the cabs headlights and numerous lights which silhouette the truck and cab. The cab states Coca-Cola Santa Pack while the sides of the trailer depict Santa holding a bottle of Coke amidst a toy train and helicopter. The sides of the tractor also state Coca-Cola..

The merchandise will be imported from China.

Your sample is being returned under separate cover.

The applicable subheading for the plastic truck will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys " Other: Other toys ....." The rate of duty 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.


Larry Shirk
Port Director
Chicago, Illinois

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