The tariff classification of an electronic toy from China
Issued September 22, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The item is an electronic listening device for children. The handheld unit incorporates a miniature microphone, headphones, and an attachable plastic dish that is designed to capture sound waves. It is marketed to children ages 6 and up and claims to pick up distant sounds, even through a windowpane. The device operates on one 9-volt battery that is not included. The product is packaged in a closed box for retail sale. Due to the construction, marketing and limited capability of the “Supersonic Ear 2,” this office finds the article qualifies as a toy intended solely for amusement purposes.
CBP rationale
The applicable subheading for the “Supersonic Ear 2” 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 G81264 September 22, 2000 CLA-2-95:RR:NC:SP:225 G81264 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Jenette Stuart Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of an electronic toy from China Dear Ms. Stuart: In your letter dated August 17, 2000, received in this office on August 30, 2000, you requested a tariff classification ruling on behalf of your client Wild Planet Toys, Inc. A sample of the “Supersonic Ear 2” was submitted for our examination. The item is an electronic listening device for children. The handheld unit incorporates a miniature microphone, headphones, and an attachable plastic dish that is designed to capture sound waves. It is marketed to children ages 6 and up and claims to pick up distant sounds, even through a windowpane. The device operates on one 9-volt battery that is not included. The product is packaged in a closed box for retail sale. Due to the construction, marketing and limited capability of the “Supersonic Ear 2,” this office finds the article qualifies as a toy intended solely for amusement purposes. The applicable subheading for the “Supersonic Ear 2” 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. 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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