The tariff classification of a Toy Bionic Eye from China

N013274 June 29, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Adam Tromp Jakks Pacific, Inc. 21749 Baker Pkwy City of Industry, CA 91789 RE: The tariff classification of a Toy Bionic Eye from China Dear Mr. Tromp: In your letter dated June 19, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Toy Bionic Eye; there is no designated item number for the toy. The Bionic Eye may be used alone to magnify an object, or it may be plugged into a television to view the magnified object on a television screen. The degree of magnification is not adjustable, but rather it is fixed at 200x. The Bionic Eye has the quality and degree of sophistication that is generally associated with a toy. The applicable subheading for the Toy Bionic Eye will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division