CLA-2-95:S:N:N3D:225 879001
Mr. John and Ms. Debbie Jones
Speedway Models
426 Otahu Road
Whangamata, New Zealand
RE: The tariff classification of a toy car from New Zealand
Dear Mr. and Ms. Jones:
In your letter dated September 19, 1992, received in this
office on October 5, 1992, you requested a tariff classification
ruling.
A sample of a wooden toy car identified as "Hoosier" was
submitted with your inquiry. You refer to the article as a
"model of approximately 1 to 16 scale". The car is made of
boric-treated pine wood, aluminum rims and free-wheeling wood
tires. You indicate the vehicle will be hand painted and
imported in a box packed with shredded paper. The shredded paper
is acceptable packing material.
As most toy vehicles bear a resemblance to an actual
vehicle, to be considered a model, the item must be measurably
comparable with significant attention to detail. Assuming the
"Hoosier" is a representation of an actual race car, it must be
noted that there are no dashboard gauges, no space for a persons
legs and in general, is lacking specific detailing to convince
one that this car was built to scale of the actual vehicle. This
car does not go beyond the crude stage of development to warrant
classifi- cation as a model under the Harmonized Tariff Schedule.
The vehicle provides a source of amusement and therefore
qualifies as a toy.
The applicable subheading for the "Hoosier" toy car 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.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit. Please ensure that
these requirements are met.
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