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NY M82945

April 27, 2006

CLA-2-95:RR:NC:SP:225 M82945


TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated April 19, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Die Cast Transformer Vehicle Robot Assortment” identified as item number 946301, which is being returned upon your request. The assortment consists of two toy die cast vehicles capable of being transformed into robots by unfolding various parts. Each vehicle measures approximately 2” in height x 2” in width x 5-1/2” in length and is packaged in their own illustrated cardboard box with a window display.

When a transformer toy can be classified under either 9503.90.0080, Harmonized Tariff Schedule of the United States (HTUS) as a toy vehicle (its original shape) or under 9503.49.0000, HTUS, as a toy robot (its transformed shape), classification is based upon the last tariff number under consideration. In this case, 9503.90.0080, HTUS.

The applicable subheading for the “Die Cast Transformer Vehicle Robot Assortment” identified as item number 946301 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTUS), 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.

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.


Robert B. Swierupski

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