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NY F85907

May 5, 2000

CLA-2-95:RR:NC:SP:225 F85907


TARIFF NO.: 9503.70.0000

Mr. Mark Goldstein
Red Box Toy (USA) Inc.
23 Polhemus Drive
Belle Mead, NJ 08502

RE: The tariff classification of a racecar set from China

Dear Mr. Goldstein:

In your letter dated April 11, 2000 you requested a tariff classification ruling.

The submitted article is a “Take Along Car Case Playset,” item #69035. The set includes 6 freewheeling diecast cars; miniature road signs, barricades, cones, a vinyl playmat and a rigid plastic case; all packaged inside a window display box. The outside portion of the case is designed to resemble a tire with a hubcap in its center. The “Good Year” logo is inscribed on the black portion of the “tire”. The case is compartmentalized to contain up to 38 miniature cars that measure approximately 2 ½” in length. It has a plastic handle and hinged bottom that allows the case to open and lie flat on the floor. The cars are held in their respective compartments by the vinyl playmat, which snaps into place inside the case. An important feature of the playmat is its racetrack design, which serves as the environment for playing with the cars and their accessories. The components work together in creating a toy set for classification purposes.

The applicable subheading for item #69035, “Take Along Car Case Playset,” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 212-637-7028.


Robert B. Swierupski

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