The tariff classification of assorted toys and a pair of binoculars from China
Issued September 14, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9005.10.0080, 9503.90.0045
Product description
Three of the products are miniature toy racecars. The cars measure approximately 3” in length and 1” in width. The bodies of the cars are made of metal and the wheels and chassis are made of plastic. The cars have free-rolling wheels and are individually packaged with a small sheet of decals designed to decorate the car. The items are identified as a “Yellow Race Car” – Wrin No. 02425-009A, “White Race Car” – Wrin No. 02425-009B, and a “Green Race Car” – Wrin No. 02425-009C. The next article is a pair of plastic binoculars for children. The “Gray, Black and Red Binoculars” – Wrin No. 02425-021D, resemble a smaller version of a traditional pair of binoculars. Although the focusing knobs are not adjustable, the lenses do provide a magnified view of distant objects. The last item, “Keyless Remote Car Door Opener” – Wrin No. 02425-009D, is an imitation of an infrared keyless remote car door opener with a plastic ring clasp at one end. The article is made of plastic and contains a button that, when depressed, illuminates the red side of the handheld unit. The ring clasp allows the product to be fastened onto a backpack or belt loop. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the “Yellow Race Car” – Wrin No. 02425-009A, “White Race Car” – Wrin No. 02425-009B, “Green Race Car” – Wrin No. 02425-009C and “Keyless Remote Car Door Opener” – Wrin No. 02425-009D, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The applicable subheading for the “Gray, Black and Red Binoculars” – Wrin No. 02425-021D, will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS) which provides for binoculars, monoculars, other optical telescopes, and mountings thereof; binoculars; other.
Full text
NY G80765 September 14, 2000 CLA-2-95:RR:NC:SP:225 G80765 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 9005.10.0080 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W., Suite 500 Washington, D.C. 20036 RE: The tariff classification of assorted toys and a pair of binoculars from China Dear Mr. Tomenga: In your letter dated August 17, 2000, received in this office on August 22, 2000, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Five samples were submitted with your inquiry. Three of the products are miniature toy racecars. The cars measure approximately 3” in length and 1” in width. The bodies of the cars are made of metal and the wheels and chassis are made of plastic. The cars have free-rolling wheels and are individually packaged with a small sheet of decals designed to decorate the car. The items are identified as a “Yellow Race Car” – Wrin No. 02425-009A, “White Race Car” – Wrin No. 02425-009B, and a “Green Race Car” – Wrin No. 02425-009C. The next article is a pair of plastic binoculars for children. The “Gray, Black and Red Binoculars” – Wrin No. 02425-021D, resemble a smaller version of a traditional pair of binoculars. Although the focusing knobs are not adjustable, the lenses do provide a magnified view of distant objects. The last item, “Keyless Remote Car Door Opener” – Wrin No. 02425-009D, is an imitation of an infrared keyless remote car door opener with a plastic ring clasp at one end. The article is made of plastic and contains a button that, when depressed, illuminates the red side of the handheld unit. The ring clasp allows the product to be fastened onto a backpack or belt loop. Your samples are being returned as requested. The applicable subheading for the “Yellow Race Car” – Wrin No. 02425-009A, “White Race Car” – Wrin No. 02425-009B, “Green Race Car” – Wrin No. 02425-009C and “Keyless Remote Car Door Opener” – Wrin No. 02425-009D, 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. The applicable subheading for the “Gray, Black and Red Binoculars” – Wrin No. 02425-021D, will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS) which provides for binoculars, monoculars, other optical telescopes, and mountings thereof; binoculars; other. The rate of duty for the binoculars 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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