CLA-2-95: D13 F80613
Mr. Joseph R. Hoffacker
BARTHCO Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, Pa 19153
RE: The tariff classification of a “Rolling Car Case Playset” made in China.
Dear Mr. Hoffacker:
In a letter dated November 26, 1999 you requested a tariff classification ruling on a “Rolling Car Case Playset”, item #69028. A sample of the product was provided.
This article is a rigid plastic case in the shape of a “Goodyear” rubber tire sitting in a display stand. The case is approximately 15” high, 11.5” wide and 6” deep. The case has two small wheels and a telescoping handle for pulling the case along the ground. It also has a separate smaller handle for carrying the case. The case opens and will lie flat so that the snap in liners, which form a race track, may be used. The liners are decorated with traditional items usually found at a race track. Decorations include the track itself, stacks of tires used as barriers, a start finish line, pit areas and a winner stand. These liners also act as covers for compartments that are built into the case. The liners snap into position when the case is in the closed position. The compartments are capable of holding up to eighty miniature cars and additional items that are included with the Playset. Included with the case are twelve miniature cars, numerous signs, barricades, cones, and traffic lights suitable for use and play on the liners included with the case.
The applicable subheading for the “Rolling Car Case Playset”, item #69028 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty is free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Jeffrey R. Walgreen
Port Director
Portland, Maine