In accordance to HS convention GRI, article 3 (a) states when goods is classifiable under two or more

headings, the heading for the goods must be the most specific description then a more general
description heading.

Regarding Toy, as described in Vietnam HS Code 95030040, HTS Code Reduced Size ("scale") Models And
Similar Recreational Models, Working Or Not, electric-motor based toys are Tricycles, scooters, pedal
cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and
similar recreational models, working or not; puzzles of all kinds. On the other hand, electric car are
depicted by Vietnam HS Code 87039070 HTS Code Motor Cars (including Station Wagons, SUVs And
Sports Cars, But Not Including Vans), Other as Motor cars and other motor vehicles principally designed
for the transport of persons (other than those of heading 87.02), including station wagons and racing
cars.