NY 862382: The tariff classification of a toy vehicle with driver from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                NY 862382

May 9, 1991

CLA-2-95:S:N:N3D:225-862382

CATEGORY:  Classification

TARIFF NO.: 9503.90.7030

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA  17105

RE:  The tariff classification of a toy vehicle with driver from
     China

Dear Ms. Aldinger:

     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).

     DATE OF INQUIRY   :    April 9, 1991

        ON BEHALF OF      :    Rite Aid Corporation

        DESCRIPTION OF
        MERCHANDISE       :    Item number 15472 is a pull back
                            action racing kart with rider.  The
                            kart and figure are made of plastic. 
                            The figure is permanently fixed in a
                            seated position with one arm         
                            outstretched giving the appearance   
                            of holding the steering wheel.       
                            Although the figure is removable from 
                            the kart, its play use is restricted 
                            by the molded shape of the body.  The
                            essential character of this set is
                            imparted by the vehicle.        

        HTS PROVISION     :    Other toys, having a spring 
                            mechanism 

        HTS SUBHEADING    :    9503.90.7030

        RATE OF DUTY      :    6.8 percent ad valorem

     
       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