NY 809701
May 18,1995
CLA-2-95:S:N:N8:224 809701
Edwin C. Bullock
Kuhn and Muller
405 Lexington Ave
New York NY 10174-3201
RE: The tariff classification of a remote control toy from
China.
Dear Mr. Bullock:
In your letter dated April 26, 1995, you requested a tariff
classification ruling on behalf of The Hartz Mountain Corp.
The sample article consists of a toy representation of a
mouse and a handheld radio remote control transmitter. The mouse
component is comprised of a motor and chassis mounted on four
wheels and is covered by fabric designed to resemble a mouse.
The toy is operated by one 9-volt and three AAA batteries which
are not included with the product in its imported condition. The
toy is considered a set for tariff classification purposes whose
essential character is imparted by the amusing mouse component.
The sample will be returned at your request.
The applicable subheading for the radio controlled mouse toy
will be 9503.49.0020, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Toys representing animals or
non-human creatures...and parts and accessories thereof: Other,
Toys not having a spring mechanism, Other." The rate of duty
will be free.
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