The tariff classification of a plastic toy vehicle from Taiwan

NY 861316 April 3, 1991 CLA-2-95:S:N:N3D:225-861316 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Carol A. Garrity Garrett Hewitt International 901 No. Broadway No. White Plains, N.Y. 10603 RE: The tariff classification of a plastic toy vehicle from Taiwan Dear Ms. Garrity: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : February 21, 1991 ON BEHALF OF : Garrett Hewitt International DESCRIPTION OF MERCHANDISE : Your inquiry included a photostat picture of, item number MEN-1, a free-wheeling toy vehicle made of clear plastic. This vehicle resembles a "beetle" style car. The car doors as well as the bottom of the vehicle may be opened. The article will be imported empty and will be filled with candy here in the U.S. prior to retail sale. The car may be played with by a child whether filled or not. The toylike features far outweigh any dispenser function and this office believes the chief use in the U.S. will be as a toy. HTS PROVISION : Other toys (except models), not having a spring mechanism HTS SUBHEADING : 9503.90.6000 RATE OF DUTY : 6.8 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport