The Product
- A set of 16 classic 1968 Hot Wheels die-cast toy cars at 1:64 scale.
- Packed in a tire-shaped, double-sided plastic case with a carry handle, about 11.1 inches high, 10.68 wide and 3.84 deep.
- Each side holds 8 cars, each tucked into its own storage slot cushioned with an open cell foam insert.
- Case and cars have a deep metallic dark red finish, similar to automotive paint.
- Sold as a nostalgic toy for the amusement of adults.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Mattel 80 Anniversary Hot Wheels Original 16 Rally Case set, item JCP66 | HTS 9503.00.0090 | Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof… Other |
Explanation
The importer suggested classifying the whole set under a subheading outside Chapter 95, and CBP disagreed. General Rule of Interpretation 5(a) says a container specially shaped or fitted for a specific set of articles, suitable for long-term use and entered with those articles, is classified with them when it is of a kind normally sold with them.
CBP found the plastic case meets those terms, so it is classified with the die-cast toy cars in Chapter 95. The whole set falls on the line under heading 9503 for other toys.
Headings CBP ruled out
- The importer's suggested subheading for the whole set, outside Chapter 95: The case is specially designed to hold the 16 toy cars, is sold only with that set and has no other significant use, so under GRI 5(a) it is classified with the cars.
The letter also notes. The letter notes that imports of this product may fall under Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a set of die-cast toy cars sold for amusement?
- Does the case hold the cars in fitted slots and come only with the set?
- Is the case suitable for long-term use, with no other significant use?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.0090 | ✓ Still in the schedule | Heading 9503 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Other rulings on toys with carry cases include N326979 (plastic toy figures packed in a tin carry case), N339229 (the Forest Friends Carry Case) and N349756 with its correction N350922 (the Dino Carry Case Play Set). N244089 covers die-cast toy vehicles. Each sits on a different statistical line of heading 9503 from this one.
- N326979July 27, 2022Plastic toy figures packed in a tin carry case from China4202.19.0000, 9503.00.0073
- N339229April 12, 2024“Forest Friends Carry Case” from China9503.00.0071
- N244089July 31, 2013Die-cast toy vehicles from China9503.00.0073
- N349756June 18, 2025“Dino Carry Case Play Set” from China9503.00.0073
- N350922July 3, 2025“Dino Carry Case Play Set” from China. Correction to N3497569503.00.73
- N354619October 23, 2025Pedal cars from China9503.00.0073
- N338289February 28, 2024Toy bubble machine from China9503.00.0073
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N352192 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms