The tariff classification of toy spectacles from Hong Kong
Issued May 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The tariff classification of toy spectacles from Hong Kong
CBP rationale
The applicable subheading for the "Spooky Specs" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY C87042 May 15, 1998 CLA-2-95:RR:NC:SP:225 C87042 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Jim Lehman Tony (U.S.A.) Inc. 681 Encinitas Blvd., Suite 313 Encinitas, CA 92024 RE: The tariff classification of toy spectacles from Hong Kong Dear Mr. Lehman: In your letter dated April 20, 1998 you requested a tariff classification ruling. The submitted article, called "Spooky Specs", is described as Halloween glasses to be worn while trick-or-treating or at parties. The glasses are composed of plastic lenses and a black wire frame. Incorporated within the lenses is a hologram of an eyeball which is only visible to the person looking at the wearer. You have indicated that the glasses are not intended for use as, or in place of, ordinary sunglasses. The item is sold on a header card and is clearly designed purely for amusement purposes. The applicable subheading for the "Spooky Specs" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. For your information, because the toy glasses contain plastic lenses they are subject to Food and Drug Administration regulations. Inquiries may be directed to that agency at the following location: U.S. Food & Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, SW Washington, D.C. 20204 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, Robert B. Swierupski Director, National Commodity Specialist Division
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