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NY H87420




March 4, 2002

CLA-2-95:RR:NC:SP:225 H87420

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 4911.99.6000

Mr. Michael K. Tomenga
Neville Peterson LLP
1900 M Street N.W. Suite 850
Washington D.C. 20036

RE: The tariff classification of Toy Vehicles and Collector License Plates from China

Dear Mr. Tomenga:

In your letter dated January 31, 2002 you requested a tariff classification ruling on behalf of your client Creata Promotion USA, Inc.

The first sample package, (Wrin No. 07567-009A), contains a Red Pumper Truck, a set of stickers for the truck, some printed advertising matter and a red plastic license plate. The front of the license plate has a paper sticker with a picture of Abraham Lincoln, the words Illinois and Land of Lincoln, and some numbers, giving the appearance of a miniature license plate.

The second sample package, (Wrin No. 07567-009B), contains a Blue Fire Truck, a set of stickers for the truck, some printed advertising matter and a green plastic license plate. The front of the license plate has a paper sticker with a picture of the Wright Brother’s airplane, the words North Carolina and First in Flight, and some numbers, giving the appearance of a miniature license plate.

The retail package is not a set. The license plates can not be used with the trucks and are not toys in their own right. They can be placed upon the child’s own vehicle such as a bike or scooter or just kept as a collection. One sample is being kept for training purposes.

The applicable subheading for the two trucks 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: Other. The rate of duty will be free.

The applicable subheading for the two license plates will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be o.1 percent ad valorem.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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