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NY M81204




March 16, 2006

CLA-2-95:RR:NC:SP:225 M81204

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.80.0000

Ms. Kathy Marlow
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of toys from China.

Dear Ms. Marlow:

In your letter dated March 10, 2006, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request:

Item number 42252, Press ‘N Go Racer, is a molded plastic toy race car with helmeted driver inside that measures approximately 5” in height x 4” in width x 4-1/2” in length. When one presses down on the helmet of the driver, the race car moves forward a short distance. The race car is packaged in an illustrated cardboard box, and is intended to provide amusement for a child 2 years of age and older.

Item number 42468, Remote Control Racer, consists of a molded plastic toy race car that measures approximately 3-1/2” in height x 2-1/2” in width x 6-1/2” in length and a plastic battery operated remote control that is shaped like a steering wheel. The remote control has directional arrows that can turn the car and move it forward and backward accompanied by engine revving and racing sounds. The race car is packaged in an illustrated cardboard box with a window display, and is intended to provide amusement for a child 2 years of age and older.

Item 82178, Wacky Action Road Racer, consists of a molded plastic toy car console that measures approximately 6” in height x 8” in width x 10” in length with a steering wheel, a gauge, a stick shift, an ignition key, a lap counter, turn signals, a roller and a small plastic race car and driver on top of the console. When the ignition key is turned, it starts the engine and lights up buttons. Downshifting the shifter revs the engine and starts the lap counter. Turning the steering wheel activates the gauge and the driver, who moves back and forth as the scenery spins on the roller. Moving a lever on the steering wheel activates turn signals. The toy is packaged in an illustrated cardboard box, and is intended to provide amusement for a child 1 year of age and older.

The applicable subheading for item number 42252, Press ‘N Go Racer, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 item number 42468, Remote Control Racer, and item number 82178, Wacky Action Road Racer, will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." The rate of duty will be Free.

 Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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