The tariff classification of toy spy headgear from China

NY H82589 July 18, 2001 CLA-2-95:RR:NC:SP:225 H82589 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jenette Stuart Kuehne & Nagel 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of toy spy headgear from China Dear Ms. Stuart: In your letter dated June 20, 1001, you requested a tariff classification ruling on behalf of your customer Wild Planet Toys, Inc. The submitted sample is a “Spy Vision Scope”, item #70037. The plastic article is a head mounted apparatus that incorporates the functions of a telescope and light for night viewing. The spy gear is mounted on a headpiece that wraps around the back of the head and rests above the ears. The left side of the apparatus contains two lenses on a retractable scope that juts out in front of the left eye. Attached to the right side of the unit is a “snoop light” intended for night viewing. Two cell batteries are needed to operate the light portion. This product is designed for children ages 6 and up and is packaged in a closed box for retail sale. The “Spy Vision Scope” is constructed and marketed in a manner that dedicates its use for amusement purposes. The applicable subheading for the “Spy Vision Scope”, item #70037, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division