The tariff classification of toy car from China, Taiwan

PD A85671 August 5, 1996 CLA-2-95 SE:TCP:D D01 A85671 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of toy car from China, Taiwan Dear Mr. Eisen: In your letter dated July 11, 1996 you requested a tariff classification ruling. Submitted with your request was a sample of the product in question, a minitature toy replica of a 1930's touring sedan automobile. The toy is made of metal and plastic, and features front doors that actually open. It comes with a wooden base for display. The sample you submitted contains a spring mechanism. However, when National Import Specialist Alice Wong contacted you, you stated that the imported toy car will not contain a spring mechaninism, and is not intended to be an actual scale model of a particular automobile. Your sample is returned as you requested. The applicable subheading for the toy car will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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. Sincerely, Artis M. Morgan Port Director Seattle Enclosure