The tariff classification of a light-up toy from China

N177709 August 12, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a light-up toy from China Dear Ms. Tsiavos: In your letter dated July 21, 2011 you requested a tariff classification. A sample of the light-up toy was received with your inquiry. The item, # 97006, is identified as an Octo Light - Light-Up Halloween Toy that measures approximately 7” long. It will be made in a Skull Head version, a white skull and a black handle, and in a Pumpkin Head version, orange in color with silver trim. You have submitted a Pumpkin Head sample with your inquiry. When the button on the handle is pressed, it causes the pumpkin head to spin and light up while a rotating piece at the head’s base with attached mini lights on cords also lights up and twirls. The foregoing item is battery operated. The sample will be returned as requested. The applicable subheading for the Octo Light - Light-Up Halloween Toy will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use 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