The tariff classification of a headlamp, flashlight, watch and toy sets from China

NY A87577 September 27, 1996 CLA-2-95:RR:NC:FC: 225 A87577 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9503.70.0030; 9102.12.80; 9102.12.2000; 8513.10.2000; 8513.10.4000 Mr. Rick Musser Kamino International Transport, Inc. 514 Eccles Avenue South San Francisco, CA 94080 RE: The tariff classification of a headlamp, flashlight, watch and toy sets from China Dear Mr. Musser: In your letter dated August 29, 1996 you requested a tariff classification ruling on behalf of your client Wild Planet Toys. Four samples were submitted with your inquiry. The "Trail Light", item #10600, is a plastic round shaped light fixture with a diameter of 2 1/4 inches that is attached to an adjustable elastic strap. The item is battery powered and turns on by pivoting the light forward. To turn off, one simply pushes the light back into its plastic base in an upright position. It is noted to be primarily designed for wearing on the forehead. The "Explorer's Light", item #10700, is basically a flash-light designed for children's use. Powered by two "AA" size batteries (not included), the flashlight measures approximately 6 inches in length and possesses an on/off slide switch mechanism. It features a plastic clip for attachment to a belt, a blinking light button and a small compass that attaches to the end of the flashlight casing. The "Explorer's Watch", item #10900, features a digital time display, a compass, a thermometer, an alarm, a stopwatch, a signal mirror, magnifying lens and a nylon strap with velcro closure. The watch is packaged on a blister card. The "Supersonic Ear", item #10800, is an electronic listen-ing device for children. Resembling a handgun in appearance, the product has an eyepiece located above the trigger portion and a plastic dish which fits over the barrel. The item is predomi-nantly blue in color with a contrasting colored barrel tip. A microphone is located at the tip of the barrel and adjustable headphones may be attached under the grip. The unit operates on one "9 volt" battery which is not included. It is suggested that a child wear the headphones and pull the trigger on the listening apparatus to enable hearing distant sounds such as birds and insects. The article is packaged in a closed box for retail sale. The "Expedition Camping Kit", item #10110, includes a canteen, plastic tool set, head light, compass, whistle and survival cards. All items are blister packed in a window box. The components are intended for use on a camping expedition where a child pretends to battle the elements of nature to explore the world. The head light, flashlight and watch are not considered toys for tariff classification purposes because they are functional articles of commerce more specifically provided for elsewhere in the tariff. The "Supersonic Ear" and "Expedition Camping Kit", however, are toys designed purely for amusement purposes. The electronic listening unit serves no practical use and the components of the "Expedition Camping Kit", when imported retail packed, work together to create an educational toy set classifiable in Chapter 95. The applicable subheading for the "Explorer's Light" will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy: lamps: flashlights. The rate of duty will be 20 percent ad valorem. The applicable subheading for the "Trail Light" will be 8513.10.4000, (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 5.5 percent ad valorem. The applicable subheading for "Explorer's Watch" will be 9102.12.80, (HTS), which provides for Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: Wrist watches, electrically operated, whether or not incorporating a stop watch facility: With opto-electronic display only: Other. The rate of duty will be 2.3% on the movement and case + 3.2% on the battery. The applicable subheading for the nylon strap will be 9102.12.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wrist watches, ...: With opto-electronic display only: Straps bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry: Of textile material or of base metal, whether or not gold- or silver-plated. The rate of duty will be 2.3% ad valorem. The applicable subheading for the "Supersonic Ear" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the "Expedition Camping Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division