The tariff classification of Item #971738 1/64 Scale Die Cast Nascar Racing Champions from China

PD B84347 May 8, 1997 CLA-2-95:LA:S:T:1:3:D14-B84347 CATEGORY: Classification TARIFF NO.: 9503.90.0050 Ms. Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Item #971738 1/64 Scale Die Cast Nascar Racing Champions from China Dear Ms. Aldinger: In your letter dated March 13, 1997 you requested a tariff classification ruling. A sample of the subject article was submitted with your inquiry. The submitted sample is a red, die cast replica of a NASCAR Racer made to a scale of 1:64 of the actual one. It measures approximately 3 inches in length, 1 1/8 inches in width and 1 inch in height. It has the "chevrolet" emblem on the hood and bears the legend "Monte Carlo" on the front bumper. On its sides is the number "25" and the name "RICKY". This information is reflective of the actual race car that Ricky Craven drives in the NASCAR circuit. Underneath the replica is a plastic molded framework depicting side exhaust pipes and other constituent parts. It is blister packaged with a collector card and a plastic display stand. The collector card shows the picture of Ricky Craven on one side and biographical information about him on the other. The applicable subheading for the #971738 die cast, model vehicle will be 9503.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for model airplanes, model boats and other models: other. 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, Edward H. Webb Acting Port Director Los Angeles Seaport