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NY J81435

March 4, 2003

CLA-2-95:RR:NC:SP:225 J81435


TARIFF NO.: 9503.90.0080

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a “VroomBox 25 Piece Die-Cast Car Set” from China.

Dear Ms. Kittel:

In your letter dated February 20, 2003, you requested a tariff classification ruling.

The sample submitted, Item #75619, “VroomBox 25 Piece Die-Cast Car Set”, consists of 25 die-cast metal toy vehicles that measure approximately 1 inch in height x 1 inch in width x 3 inches in length packaged together in a red vinyl carrying case. The vehicles include 6 cars, 6 sports utility vehicles, 1 pickup truck, 1 cement truck, 1 tractor, 1 tow truck, 1 fire truck, 1 ambulance, 1 garbage truck, 1 delivery truck, 1 school bus, 1 snow plow, 1 snowmobile, 1 cattle car, and 1 race car. The carrying case measures approximately 1-3/4 inches in height x 11 inches in width x 17-1/4 inches in length with a handle, a display window front, and two snaps for closure. A plastic slotted tray is inserted inside the case to hold the vehicles. The 25 slots are specifically molded to fit the shape of each individual vehicle. For example, the bus could not fit into the tractor slot, nor could the tractor fit into the bus slot. Therefore, the vehicles and the carrying case will be classified together. The ability to push the vehicles forward and backwards is indicative of play activity. The item is a toy set designed for a child 3 years of age and older.

The applicable subheading for Item #75619, “VroomBox 25 Piece Die-Cast Car Set”, 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.

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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