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NY K86985

June 24, 2004
CLA-2-95:RR:NC:SP:225 K86985


TARIFF NO.: 9503.90.0080; 9609.90.8000

Mr. Steve Springer
Toy State Industrial Ltd.
17 South Avenue
Natick, MA 01760

RE: The tariff classification of a toy vehicle assortment and chalk from China.

Dear Mr. Springer:

In your letter dated June 22, 2004, you requested a tariff classification ruling.

You submitted a sample and photographs of a “Caterpillar® Junior Free Wheeling Vehicles Assortment” identified as style number 32650A. The assortment consists of 4 designs of plastic trucks (dump truck, bulldozer, pickup, and fire engine) that measure approximately 9 inches in height x 9-1/2 inches in width (wheel-to-wheel) x 14 inches in length that are intended for play use in a sandbox. Each plastic vehicle will also be imported with 4 sticks of assorted colored 4” sidewalk chalk.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “Caterpillar® Junior Free Wheeling Vehicles Assortment” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Playing with toy vehicles and drawing with chalk are two different activities. Therefore, the contents must be classified separately.

The applicable subheading for the toy vehicles 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 chalk will be 9609.90.8000, HTS, which provides for "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalksOther: Other." The rate of duty will be free.

Your sample is being returned as requested.

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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