964532 96 Ruling Active

Toy binoculars contained in the Pathfinder Fact Pack.

Issued November 9, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

Toy binoculars contained in the Pathfinder Fact Pack.

Full text

HQ 964532 November 9, 2000 CLA-2 RR:CR:GC 964532 AML CATEGORY: Clarification TARIFF NO.: 9503.90.0045 Mr. Bruce N. Shulman Stein, Shostak, Shostak & O’Hara, P.C. Suite 807 1620 L Street, N.W. Washington, D.C. 20036-5605 RE: Toy binoculars contained in the Pathfinder Fact Pack. Dear Mr. Shulman: This is in reference to Headquarters Ruling Letter (HQ) 962971, issued to you on behalf of Walter Foster Publishing, Inc., on September 11, 2000, which concerned the classification of, among other articles not relevant to this clarification, toy binoculars contained in “The Pathfinder Fact Pack” (“Pathfinder”) under the Harmonized Tariff Schedule of the United States (HTSUS). This is also in reference to the clarification of HQ 962971, dated September 28, 2000, under case number HQ 964532. In the body of HQ 962971 on page 5, Customs states that the plastic binoculars contained in the Pathfinder are toys in their own right. In the HOLDING section, the binoculars are erroneously classified as such under subheading 9005.10.00, HTSUS. The toy binoculars are classifiable under subheading 9503.90.0045, HTSUS, as other toys. This letter amends HQ 962971 only as it pertains to the toy binoculars contained in the Pathfinder Fact Pack. Please disregard the September 28, 2000, version of this letter. We regret any inconvenience this error may have caused. Sincerely, John Durant, Director Commercial Rulings Division

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