CLA-2-95:OT:RR:NC:N4:424
Ms. Diyonie Foster
All-Ways Forwarding Int’l Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of die-cast toy vehicles from China
Dear Ms. Foster:
In your letter dated July 1, 2013, you requested a tariff classification ruling on behalf of Toy Wonders.
Two samples were received with your request and are being retained for reference purposes. The first item is the “Welly Collection-2006 Dodge Charger Daytona R/T,” item number 18003RW-Yellow. The replica car is made of die-cast metal and plastic components. It measures approximately 10.25" L x 4" W x 3" H. The hood, trunk and doors open and it has free moving wheels, with the front wheels turning when operating the steering wheel. Exhaust pipes and other parts are displayed when viewing the car’s underbody. The car is attached by four screws to a removable plastic display stand and is sold in a window box.
The second item is the “Welly 2005 Ford Escape Limited,” item number 22463-4D. This item is an assortment of four different colored replica Ford Escape Limited vehicles. The packaging opens up into a display box for individual sale of the vehicles. Each vehicle measures approximately 7" L x 2.75" W x 2.75" H. They are also constructed of die-cast metal and plastic components and have free moving wheels as well as doors and a hood that open.
The applicable subheading for the “Welly Collection-2006 Dodge Charger Daytona R/T” and the “Welly 2005 Ford Escape Limited” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division