CLA-2-95:S:N:N8:225 801436
Mr. Brian J. O'Shea
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of various toys from China
Dear Mr. O'Shea:
In your letter dated August 22, 1994, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.
The first article, "Toy Dump Truck", WRIN #5634-18, is a free wheeling, plastic toy dump truck. The bay of the truck holds a disproportionately sized red gift box. The box has a molded blue ribbon displayed on top and no bottom which permits attachment to the bay. An internal shaft and gear mechanism is activated, when the truck is pushed forward, causing the bay to bob up and down as if dumping its cargo.
The second item, "Television Vehicle", WRIN #5634-12, is an imitation television set on rolling wheels. The screen is composed of a cylindrically shaped drum covered with a paper strip and printed with cartoon characters. When the T.V. is pushed along, the cylinder turns displaying the printed cartoon pictures.
The next product is called a "Rocking Horse Vehicle", WRIN #5634-21, which portrays the figure of a little girl sitting side saddle on top. The horse is permanently affixed to a wheeled platform. An internal shaft and gear mechanism, connected from the wheels to the rocking horse, causes the horse to "rock" when the item is pushed.
WRIN #5634-06, "Vehicle with Racetrack and Car" depicts a looped racetrack with miniature race car attached. The track is permanently affixed to a free wheeling platform. An internal shaft and gear mechanism work to spin the car around the track.
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Finally, the last article, "Pig/Frog on Record Player Vehicle", WRIN #5634-30, depicts a frog standing upright holding a female pig, with arms outstretched, over his head. The frog stands on an album revolving on a record player. Underneath the record player are free rolling wheels. An internal shaft and gear mechanism connected to the wheels causes the frog/pig to spin around when the item is pushed.
Each item is made of plastic and measures under 4 inches in height and less than 3 inches in width. All of the above toys have a pull out fastener attached on two sides of the vehicle. This additional feature permits the items to be connected, thereby, forming a train. Every article will be sold individually in a sealed polybag.
The applicable subheading for the "Toy Dump Truck, WRIN #5634-18, "Television Vehicle", WRIN #5634-12, "Rocking Horse Vehicle", WRIN #5634-21 and "Vehicle with Racetrack and Car", WRIN #5634-06, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the "Pig/Frog on Record Player Vehicle", WRIN #5634-30, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport