CLA-2-95:S:N:N8:225 881646
Ms. Eve Liles
The Hipage Company, Inc.
2420 Mall Drive, Suite 208
Charleston, South Carolina 29418
RE: The tariff classification of a model race car from China
Dear Ms. Liles:
In your letter dated December 31, 1992, you requested a
tariff classification ruling on behalf of your client Heilig
Meyers Company.
A sample of the "#90 Heilig-Meyers Thunderbird" model race
car was received under separate cover. The die-cast metal car is
made to a scale of 1:24 of the actual race car for which you have
submitted a photograph. The model car measures approximately 8
inches in length, 3 1/4 inches in width and 2 inches in height.
The item is significantly detailed both inside and out. The hood
of the car opens to reveal simulated engine components. A bucket
seat and hand brake are visible through the plastic windshield.
Imitation gauge dials are found on the dashboard. The steer- ing
wheel moves in conjunction with the front wheels. Underneath the
car is a plastic molded framework depicting exhaust pipes and
other constituent parts. Your sample is being returned as
requested.
The applicable subheading for the "#90 Heilig-Meyers
Thunderbird" model car will be 9503.90.7020, Harmonized Tariff
Schedule of the United States (HTS), which provides for model
airplanes, model boats and other models: other. The duty rate
will be 6.8 percent ad valorem.
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