The tariff classification of the “World’s Best Bug Jar” from China

N252652 May 14, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Nicole Kehoskie Sandler, Travis & Rosenberg, P.A. 225 West Washington Street Suite 1640 Chicago, IL 60606 RE: The tariff classification of the “World’s Best Bug Jar” from China Dear Ms. Kehoskie: In your letter dated April 16, 2014, you requested a tariff classification ruling on behalf of your client, Safari Ltd. A sample of the “World’s Best Bug Jar,” item number 621016, was submitted with your inquiry. The item consists of a plastic toy spider and a plastic container, measuring approximately 2.5” (H) x 2.75” (D), with a 2x and 4x magnifier built into the cap. Children ages four and older are encouraged to catch bugs, place them in the container and examine them under the magnifying glass, encouraging a child to role-play as a scientist observing insects. The bug jar, due to its size and construction, has limited use and capacity. The “World’s Best Bug Jar” is considered to be an educational toy and it is principally designed for the amusement of children ages four and older. The applicable subheading for the “World’s Best Bug Jar” 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division