The tariff classification of Mini*s Buggy from China

NY H89615 April 1, 2002 CLA-2-95:RR:NC:SP:225 H89615 CATEGORY: Classification TARIFF NO.: 9505.90.0080 Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of Mini*s Buggy from China Dear Mr. Shapiro: In your letter dated March 21, 2002 you requested a tariff classification ruling on behalf of your client Tara Toy Corporation. The item, called Mini*s Buggy, is a toy car less than six inches in length. It will be marketed to girls and so is colored pink with purple and turquoise accent. In line with the “Mini” series, the car components are also miniature “functional” items such as stampers, mirror, paper clips, stapler, etc. However, each of these items is either also a component of the car, or fits inside the wheels or trunk. The various components add to the play value of the car. As you requested, the sample is being held awaiting pick-up by a member of your staff. The applicable subheading for the Mini*s Buggy will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; …: Other: 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division