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C809611997-11-20New YorkClassification

The tariff classification of a toy model car and decorative ornament from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of a toy model car and decorative ornament from China

Ruling Text

NY C80961 November 20, 1997 CLA-2-95:RR:NC:SP:225 C80961 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 8306.29.0000 Mr. Christopher L. Thayer Hallmark Cards, Inc. Kansas City, Missouri 64141 RE: The tariff classification of a toy model car and decorative ornament from China Dear Mr. Thayer: In your letter dated October 24, 1997 you requested a tariff classification ruling. Two samples of Hallmark Keepsake Ornaments were submitted with your inquiry and are being returned. The first article is part of a series of vintage model cars titled the "Vintage Roadsters" item #1495QEO8416. The instant product resembles a "1931 Ford Model A" vintage car. It is made of die-cast metal and has free rolling wheels. The applicable subheading for the "Vintage Roadsters", item #1495QEO8416, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The next item is the Hallmark Keepsake Ornament "1939 Mobo Horse Sidewalk Cruiser". It is part of the Hallmark Collector's Series of ornaments. The horse is 2 1/2 inches high and 2 inches long, and made of die-cast zinc. It has moveable legs and wheels in its hooves. It is designed to resemble a type of children's scooter popular from the 1930's to the 1960's. Pushing down on the horse moves it forward in a "galloping" motion. The ornament has a small loop so that it can be displayed hanging from a hook. The descriptive literature you supplied indicates that this ornament is part of a Spring line of decorative collectibles intended to appeal to nostalgia, and not to celebrate a particular festive occasion. In a telephone conversation, you pointed out that Hallmark separately sells a wooden shelf with hooks that may be used to display these ornaments. The applicable subheading for the "1939 Mobo Horse Sidewalk Cruiser" ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 2 percent ad valorem. 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division