Parts of electronic toy cars merit classification under heading 9503

In re G.G. Enterprises (CAAR Delhi)

At the outset, placing reliance on the additional submissions of the applicant, I clarify that the ruling is being issued regarding the classification of goods, viz. “parts of electronic toy cars” in assembled form; integrated with each other through wires, and screwed with nuts upon a plastic base; with plastic base varying as per model, shape, size of the electronic toy car, as depicted in para 7 above. I find that Chapter 95 of Schedule 1 to the Customs Tariff Act covers Toys, Games and Sports Requisite

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