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.


Jean F. Maguire
Area Director
New York Seaport