The tariff classification of four plastic robot transforming toys from China.

NY I85612 August 29, 2002 CLA-2-95:RR:NC:SP:225 I85612 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of four plastic robot transforming toys from China. Dear Mr. Tomenga: In your letter dated August 22, 2002, on behalf of your client, Creata Promotion USA, Inc., you requested a tariff classification ruling. You submitted the following samples of plastic fighter-like toys that transform themselves into full-bodied representations of robots. The various toys in the collection can be used individually or combined together for further amusement: Wrin #07842-006, Red, Gray and Black Transforming Fighter Jet, is a red, gray and black jet with four red wheels that transforms into a robot and measures approximately 2 inches in height x 4 inches wide x 31/2 inches in length when in jet mode and 4 inches in height x 4 inches in width x 1-3/4 inches in length in robot mode. The wheels are connected to a wind-up mechanism inside the toy so, that when a child holds the jet down on a hard, flat surface, pulls it back and then releases it, the jet rolls forward. The transformation occurs when the rolling jet hits a bump or an obstacle. The force of the blow releases the catch that is holding the toy in folded jet position. The robot’s legs then spring forward over the nose of the jet transforming it into a robot figure. Wrin #07842-006, Blue, Gray and Orange Transforming Helicopter, is a plastic blue and gray toy helicopter with two small wings and a bright orange circular propeller that through manual manipulation transforms from a helicopter into a robot. The article measures approximately 2 inches in height x 4 inches in width x 5 inches in length in helicopter mode, and 3-3/4 inches in height x 3-1/2 inches in width x 1 inch in thickness in robot mode. Wrin #07842-021, Green, Pink, Black and Blue Transforming Tank, is a “H” shaped plastic toy that through manual manipulation transforms from a tank into a robot. The article measures approximately 1inch in height x 2-1/4 inches in width x 4 inches in length in tank mode and 4 inches in height x 2-1/4 inches in width x 1 inch in thickness in robot mode. Wrin #07842-021, Green, Red and Yellow Demolishing Tank, is a plastic toy that through manual manipulation transforms from a tank into a robot. The article measures approximately 2 inches in height x 2 inches in width x 3 inches in length in tank mode and 4 inches in height x 2 inches in width x 1 inch in thickness. The applicable subheading for Wrin #07842-006, Red, Gray and Black Transforming Fighter Jet, Wrin #07842-006, Blue, Gray and Orange Transforming Helicopter, Wrin #07842-021, Green, Pink, Black and Blue Transforming Tank, Wrin #07842-021, Green, Red and Yellow Demolishing Tank, 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; puzzles of all kinds; parts and accessories thereof: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division