Ms. Lorianne Aldinger
Rite Aid Corporation
RE: The tariff classification of an "Animated Low Rider Assortment" from China.
Dear Ms. Aldinger:
In your letter dated May 19, 2006, you requested a tariff classification ruling.
You submitted samples of an "Animated Low Rider Assortment" identified as assortment number 945996, which is being returned upon your request. The assortment consists of two "Lowrider" cars (Santa and Aqua), which are battery powered convertible cars. When a button on the hood is pressed, the lights underneath the car come on, the song "Lowrider" is played, and the front end of the car bounces up and down. The Santa "Lowrider" features a Santa Claus figure wearing sunglasses in the front seat and two reindeer with do-rags as passengers in a red convertible while the Aqua "Lowrider" features three human figures in "street" attire in an aqua colored convertible.
Santa Claus is a recognized symbol of the Christmas holiday. Therefore, the Santa "Lowrider" will be classified as a festive article. The Aqua "Lowrider" does not have a festive motif and will be classified as a toy.
The applicable subheading for the Santa "Lowrider" will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other, Other." The rate of duty will be Free.
The applicable subheading for the Aqua "Lowrider" will be 9503.80.0000, HTSUS, which provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." The rate of duty will be Free.
Tariff No.: 9505.10.25 - Arts. for Christmas festivities, ornaments, not of glass or wood