CLA-2-95:S:N:N3D:225 870276

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of toy vehicles and a coupon booklet from China and the U.S. respectively

Dear Mr. Tomenga:

In your letter dated December 31, 1991, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Three toy vehicles and a coupon booklet were submitted with your inquiry. Each vehicle is molded with a cartoon character permanently attached. The articles are made entirely of plastic with the exception of metal axles and metal screws used in conjunction with the wheels. The toy vehicles will be packaged overseas in a polybag with a U.S. made coupon book.

The first item is "Marty's Hoverboard" measuring 6.5 cm in length and 5 cm in height. The figure depicts a young boy riding a wheeled hoverboard through foaming white surf. The boy is posed in a kneeling position with painted on features and clothing. Beneath the hoverboard are four free-wheeling white wheels.

The second article is "Einstein's Traveling Train" measuring 6.5 cm in length and 4 cm in height. The train is a representation of a steam locomotive engine with a dog leaning out the cab. Its five wheels are free-wheeling.

The next item is "Verne's Junkmobile" measuring 6.5 cm in length and 6 cm in height. The item depicts a boy driving a race car that resembles a bathtub in appearance. The two front wheels are connected by an arm extension raising the front end of the vehicle. Two rear wheels are spun by pushing down on the front of the car which causes the arm to wind various internal gears. After winding the gears the vehicle will take off upon release. The final article is a 10 page "Coupon Book". The book will be printed in the U.S. with various advertisements and coupons redeemable for specific products. The leaflet is printed on coated paper and will be bound by glue. The booklets will be inserted in a polybag with the toys.

The applicable subheading for "Marty's Hoverboard", "Einstein's Traveling Train" and "Verne's Junkmobile" 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 "Coupon Book" will be 4911.10.0080, HTS, which provides for other printed matter: trade advertising material, commercial catalogs and the like: other. The duty rate will be free. Additionally, provided that the U.S. made coupon book will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied. 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