The tariff classification of “X-Shot Refill Darts” from China

N291462 November 17, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Ivy Song Zuru LLC 228-230 Nevada Street El Segundo, CA 90245 RE: The tariff classification of “X-Shot Refill Darts” from China Dear Ms. Song: In your letter submitted October 23, 2017 you requested a tariff classification ruling. A photograph and description of the Zuru X-Shot AF 200X Darts Refill case was submitted with your inquiry. The item consists of a plastic bucket with two side clips and carrying handle, measuring approximately 15”(L) x 7.5”(W) x 4,5”(H), containing 200 foam darts. The darts, approximately 3 inches in length, are composed of 30% EVA and 70% latex. Chapter 95 Legal Note 3 states “….parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” This item is specially designed and marketed to be used for the amusement of children 8 years and older, as an accessory to the “X-Shot Turbo Blaster” or similar toy gun and therefore, would be classified in the same provision. The applicable subheading for the Zuru X-Shot AF 200X Darts Refill toy accessory 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division