The tariff classification of a Backyard Safari Signal Flare Launcher from China

N158140 April 12, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of a Backyard Safari Signal Flare Launcher from China Dear Ms. Sudsinsunthorn: In your letter dated April 1, 2011, you requested a tariff classification ruling. A picture of an item identified as the Backyard Safari Signal Flare Launcher was submitted with your inquiry. The item consists of a slingshot style launcher and two battery-operated flares with LED tips, one green and one red, which can be stored on the launcher. By loading a flare on the launcher and pulling back on the rubber band then releasing it, a child can fire the flare up to 100 feet in the air. On its descent, wings on the flare will expand and it will spiral down like a helicopter while emitting a steady or flashing “signal,” depending on the setting chosen. Children will derive amusement playing with this toy while pretending to send signals to their friends while on their safari mission. It is designed for children 5 years of age and older. The applicable subheading for the Backyard Safari Signal Flare Launcher will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division