The tariff classification of Magnetix( MagnaModel( MagnaCycle from China.

NY L87833 September 30, 2005 CLA-2-95:RR:NC:SP:225 L87833 CATEGORY: Classification TARIFF NO.: 9503.20.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Magnetix( MagnaModel( MagnaCycle from China. Dear Mr. Maher: In your letter dated September 20, 2005, on behalf of your client, RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of a Magnetix( MagnaModel( MagnaCycle identified as style number 28177, which is being returned upon your request. The item is a 15” toy model motorcycle comprised of 15 magnetic pieces that, when assembled, is held together by magnets rather than by glue. Also included are colorful stickers for “customizing” the exterior of the motorcycle. Wording on the illustrated cardboard box packaging suggests that one should “Build It! Crash It! Build It Again!” This toy model is intended to provide amusement for a child six years of age and older. The applicable subheading for the Magnetix( MagnaModel( MagnaCycle identified as style 28177 will be 9503.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Reduced-size (“scale) model assembly kits, whether or not working models, excluding those of subheading 9503.10: parts and accessories thereof.” 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