H85276 H8 Ruling Active

The tariff classification of an illuminating toy from China

Issued August 31, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The article consists of an electronic miniature red light encased in a plastic apparatus that fits over a child’s finger. The unit could be likened to an outer space vehicle. It measures 3 inches in length and is worn by sliding one’s finger between a split plastic band. A switch is located at the side of the unit, which may be pressed by an adjoining finger. The mini light rests underneath the fingernail, thereby, illuminating the child’s fingertip when lit. This article has no functional purpose and is obviously designed purely for the amusement of children.

CBP rationale

The applicable subheading for the “Finger Light” 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 H85276 August 31, 2001 CLA-2-95:RR:NC:SP:225 H85276 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jenette Stuart Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of an illuminating toy from China Dear Ms. Stuart: In your letter dated August 14, 2001, you requested a tariff classification ruling on behalf of Wild Planet Toys, Inc. A sample of the “Finger Light” was submitted with your inquiry. The article consists of an electronic miniature red light encased in a plastic apparatus that fits over a child’s finger. The unit could be likened to an outer space vehicle. It measures 3 inches in length and is worn by sliding one’s finger between a split plastic band. A switch is located at the side of the unit, which may be pressed by an adjoining finger. The mini light rests underneath the fingernail, thereby, illuminating the child’s fingertip when lit. This article has no functional purpose and is obviously designed purely for the amusement of children. The applicable subheading for the “Finger Light” 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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