The tariff classification of die-cast toy cars with a carry case from China.

N352192 August 26, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9503.00.0090, 9903.01.24; 9903.01.25 Renee Esquer Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of die-cast toy cars with a carry case from China. Dear Ms. Esquer: In your letter dated August 8, 2025, you requested a tariff classification ruling. Photographs and a description of “Mattel™ 80 Anniversary Hot Wheels® Original 16™ Rally Case” set, item # JCP66, were submitted with your inquiry. The product under consideration is a collection of 16 original classic 1968 “Hot Wheels” die-cast toy cars that are 1:64 scale and packaged in a tire shaped double-sided case with a carry handle. The case holds 8 toy cars on either side with each car tucked into an individual storage slot cushioned with an open cell foam insert. The case is made of plastic and measures approximately 11.1” H x 10.68” W x 3.84” D. The case and cars feature a deep metallic dark red finish, similar to automotive paint. The “Mattel™ 80 Anniversary Hot Wheels® Original 16™ Rally Case” is intended as a nostalgic toy for the amusement of adults. You suggest classification of the “Mattel™ 80 Anniversary Hot Wheels® Original 16™ Rally Case” set under subheading 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. General Rule of Interpretation (GRI) 5(a) of the HTSUS provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they were intended, shall be classified with such articles when of a kind normally sold therewith. The case is specially designed to hold 16 toy cars and is only sold with the set it is designed to contain. It will not be sold separately and there are no other significant uses for this case. Having satisfied the requirements of GRI 5(a), the plastic case will be classified with the die-cast toy cars in Chapter 95. The applicable subheading for the “Mattel™ 80 Anniversary Hot Wheels® Original 16™ Rally Case” set, item # JCP66, will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof… Other.” The rate of duty will be Free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9503.00.0090, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9503.00.0090, HTSUS, listed above. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division