CBP Ruling J81210 — The tariff classification of a Fisher-Price® Deluxe Auto Mirror from China.

Tariff classification

Headings: 9503

Product description

The submitted sample, Style #50113, Fisher-Price® Deluxe Auto Mirror, consists of a convex plastic mirror that attaches to the back seat for wide-angle viewing of an infant in a child safety seat while providing musical entertainment and lighting effects for the child. The mirror, which measures approximately 11inches on all sides, is outlined in blue and green fabric and decorated with a smiling sun, teddy bear, bird, giraffe, and zebra, which have lights underneath them. When a remote control, which is attached to the driver’s rear view mirror, is activated the toy mirror will then play six different melodies while lights illuminate the animals, bird, sun, etc. A three-position switch allows the car’s driver to choose music, lights, or both music and lights, and control the volume. The music and flashing lights provide both aural and visual stimulation and amusement to the child while the mirror, although providing the function of allowing the mother to view the child while driving, also provides amusement as the child and mother can interact.

CBP rationale

The applicable subheading for Style #50113, Fisher-Price® Deluxe Auto Mirror, will be 9503.50.0000, 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: Toy musical instruments and apparatus and parts and accessories thereof.

Full text

NY J81210 February 28, 2003 CLA-2-95:RR:NC:SP:225 J81210 CATEGORY: Classification TARIFF NO.: 9503.50.0000 Ms. Suzanna Langston Blue Ridge International Products Co. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a Fisher-Price® Deluxe Auto Mirror from China. Dear Ms. Langston: In your letter dated February 11, 2003, you requested a tariff classification ruling. The submitted sample, Style #50113, Fisher-Price® Deluxe Auto Mirror, consists of a convex plastic mirror that attaches to the back seat for wide-angle viewing of an infant in a child safety seat while providing musical entertainment and lighting effects for the child. The mirror, which measures approximately 11inches on all sides, is outlined in blue and green fabric and decorated with a smiling sun, teddy bear, bird, giraffe, and zebra, which have lights underneath them. When a remote control, which is attached to the driver’s rear view mirror, is activated the toy mirror will then play six different melodies while lights illuminate the animals, bird, sun, etc. A three-position switch allows the car’s driver to choose music, lights, or both music and lights, and control the volume. The music and flashing lights provide both aural and visual stimulation and amusement to the child while the mirror, although providing the function of allowing the mother to view the child while driving, also provides amusement as the child and mother can interact. The applicable subheading for Style #50113, Fisher-Price® Deluxe Auto Mirror, will be 9503.50.0000, 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: Toy musical instruments and apparatus and parts and accessories thereof.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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