U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-17 · Updates real-time
The tariff classification of toy projector lights from China
N265735 July 7, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Yocasta Pena Best Brands Consumer Products, Inc. 20 West 33rd Street 5th Floor New York, NY 10001 RE: The tariff classification of toy projector lights from China Dear Ms. Pena: In your letter submitted June 4, 2015, you requested a tariff classification ruling. Three samples of the “Projector Lights” were submitted with your inquiry, one with characters from the movie “Frozen,” one with the “Teenage Mutant Ninja Turtles” characters and one with the “Ultimate Spiderman” character. The item is a handheld toy “projector” that measures approximately 3” (H) x 2” (W) length. Each of the “projectors” displays a single image pertaining to its theme that changes colors when the button located on the item is pressed. It uses 3 button-cell batteries, which are included. Children will derive amusement by projecting the images on any convenient surface. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Projector Lights,” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division