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NY H84235

August 28, 2001

CLA-2-95:RR:NC:SP:225 H84235


TARIFF NO.: 9503.90.0080

Ms. Joyce A. Thompson
Worldwide Express, Inc.
70 Jansen Ave.
Bldg. 3, Suite 202
Essington, PA 19029

RE: The tariff classification of wooden toy cars from China

Dear Ms. Thompson:

In your letter dated July 30, 2001, received in this office on August 3, 2001, you requested a tariff classification ruling on behalf of Albert E. Price.

The articles under consideration are model cars, motorcycles and trucks made of wood. The item’s include #9438 – Wood Car With Hand Rubbed Finish, #5164 – Antique Wood Car, #0131 – Hand Finished Wood Antique, #0654 – Hand Crafted Wood Motorcycle With Movable Parts and #0930 – Wood Old Style Pickup Truck. A page from your client’s catalog was submitted for our review. The toy models are miniature replicas of vehicles from a previous era. In a phone conversation, you had informed this office that each of the vehicles has free rolling wheels. The ability to push the cars forward or backward is indicative of a play activity.

The applicable subheading for item numbers 9438, 5164, 0131, 0654 and 0930, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. 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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