The tariff classification of a toy steam engine from China

NY 890015 September 27, 1993 CLA-2-95:S:N:N8:225 890015 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. John A. Slagle Barthco International, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy steam engine from China Dear Mr. Slagle: In your letter dated August 26, 1993, you requested a tariff classifi- cation ruling on behalf of your client Binney & Smith, Inc. A sample of a plastic, toy steam engine, item number 04-8004-0-900, was submitted with your inquiry. The engine measures approximately 12 inches in length and 6 inches in height. Three free-wheeling drive wheels are affixed to either side. The top portion of the cab is removable exposing an area capable of holding 24 crayons in an upright position. The crayons will not be imported with the train but will be added following importation. Although the steam engine may serve as a crayon holder the essential character of the article is its use in play activities. Your sample is being returned as requested. The applicable subheading for the toy steam engine, item no. 04-8004- 0-900, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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