CLA-2-95:S:N:N3D:225 869412
Ms. Kristine A. Quigley
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97230
RE: The tariff classification of a toy vehicle from China and a
coupon booklet from the U.S.
Dear Ms. Quigley:
In your letter dated November 25, 1991, received in this
office on December 4, 1991, you requested a tariff classification
ruling on behalf of your client M-B Sales/Performance Concepts.
The sample submitted is a plastic toy vehicle which is
part of the "Back To The Future" series called "Doc in the
Delorean". The futuristic type vehicle is propelled by a
flywheel when the wheels are wound. A spark like feature is
designed to flicker in the clear enclosed rear portion of the
vehicle. The upper body of the character known as "Doc" is
protruding out the driver side car window. The half-bodied
character is permanently attached to the vehicle. Your sample is
being returned as requested.
Additionally, you request classification of a "Bonus Coupon
Booklet". The booklet is made in the U.S. and sent overseas for
packing with the toy vehicle. You contend that the booklet be
classified under 9801.00.1099 as American Goods Returned. The
booklet and toy vehicle do not constitute a set for
classification purposes and therefore are separately
classifiable.
The applicable subheading for "Doc in the Delorean" toy
vehicle 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 duty rate will be
6.8 percent ad valorem.
The applicable subheading for the "Bonus Coupon Booklet"
will be 4911.10.0020, HTS, which provides for trade advertising
material, commercial catalogs, and the like. The duty rate will
be free.
The U.S. made bonus coupon booklets are eligible for
classifi- cation as American Goods Returned, upon compliance with
all applica-ble regulations. The subheading will be
9801.00.1099, (HTS), which provides for products of the United
States when returned after having been exported, without having
been advanced in value or improved in condition by any process of
manufacture or other means while abroad: other. The duty rate is
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