H82359 H8 Ruling Active

The tariff classification of toy eyeglasses from China

Issued July 11, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The article consists of eyeglasses made up of plastic, convex shaped, lenses and plastic frames. The lenses are constructed in a manner that distorts the wearer’s field of vision. The glasses are packaged on a blister card labeled “Alien Eyes” which implies that one will be recognized as an alien when wearing the glasses. The glasses are not manufactured or marketed to serve as protective eyewear. They are distinguishable as a toy designed purely for amusement purposes by their construction and manner of packaging. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Alien Eyes”, item #114682, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other.

Full text

NY H82359 July 11, 2001 CLA-2-95:RR:NC:SP:225 H82359 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of toy eyeglasses from China Dear Ms. Dion: In your letter dated June 6, 2001, received in this office on June 14, 2001, you requested a tariff classification ruling. A sample of “Alien Eyes”, item #114682, was submitted for our review. The article consists of eyeglasses made up of plastic, convex shaped, lenses and plastic frames. The lenses are constructed in a manner that distorts the wearer’s field of vision. The glasses are packaged on a blister card labeled “Alien Eyes” which implies that one will be recognized as an alien when wearing the glasses. The glasses are not manufactured or marketed to serve as protective eyewear. They are distinguishable as a toy designed purely for amusement purposes by their construction and manner of packaging. Your sample is being returned as requested. The applicable subheading for the “Alien Eyes”, item #114682, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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