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NY J80127

January 17, 2003

CLA-2-95:RR:NC:SP:225 J80127


TARIFF NO.: 9503.10.0000

Ms. Debbie Ames
Lenz Agency of North America
8 Higate Road
Chelmsford, MA 01824

RE: The tariff classification of two toy electric train accessories and a toy electric train part from Germany.

Dear Ms. Ames:

In your letter dated December 26, 2002, you requested a tariff classification ruling.

The submitted sample, “Set-02”, consists of two toy electric train accessories and a toy electric train part packaged together for the digital control of electric trains. The first accessory, LH200, is a hand-held control unit that the model railroader uses to control the train track and the electric trains on the track. The user holds the LH200 in his/her hands and turns the control knob to speed up or slow down the electric train. Other functions, such as selecting which electric train or accessory to control, are performed by pressing the buttons on the LH200. The second accessory, LV101, takes the instructions sent by the LH200 and combines them with the necessary track power, which is then sent to the track for the control of the track, electric trains, signals, and accessories. The final component, the LE101XF DCC Decoder, is a toy train part that is installed or built into an electric train locomotive, track or accessory for the purpose of decoding the digital instructions and controlling the specific electric train or accessory regarding speed, direction, lights, and signal.

It is the opinion of this office that the toy train accessories LH200 and LV101 and the toy train part LE101XF DCC Decoder work together for the sole purpose of operating digital electric trains and will be classifiable as toy train accessories/parts in Chapter 95, HTSUS. Your samples are being returned as requested.

The applicable subheading for “Set-02” will be 9503.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric trains, including tracks, signals and other accessories thereof; parts 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 Wong at 646-733-3026.


Robert B. Swierupski

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