The tariff classification of toy spy equipment from China

NY H82573 July 18, 2001 CLA-2-95:RR:NC:SP:225 H82573 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jenette Stuart Kuehne & Nagel 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of toy spy equipment from China Dear Ms. Stuart: In your letter dated June 20, 1001, you requested a tariff classification ruling on behalf of your customer Wild Planet Toys, Inc. The article under consideration is called the “Spy Listener” item #70039. The product consists of an electronic listening device and a pair of sunglasses. The listening device snaps into place between ridges located on the left arm of the sunglasses close to the ear. The article has a telescopic sound dish that springs forward at the turn of a knob. The sound dish is meant to pick up distant sounds from up to 30 feet away. An earphone is connected to the unit for placement in the ear enabling the “spy” to overhear conversations. The unit operates on one cell battery (included). The product is marketed to children ages 6 and up and is packaged in a window box for retail sale. It is the opinion of this office that the listening device is classifiable as a toy due to its construction, limited capacity for use and marketing. Classification is based upon the General Rules of Interpretation. The “Spy Listener”, is viewed as a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds that the essential character of the subject article is imparted by the electronic listening device. The sunglasses simply serve as a means of support in securing the apparatus around the ear. The applicable subheading for the “Spy Listener”, item #70039, 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