The tariff classification of a toy truck with a built-in flashlight from China

N022943 February 29, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Paul Weingard Toy State Marketing (USA) Inc. 110 Kerry Place Norwood, MA 02062 RE: The tariff classification of a toy truck with a built-in flashlight from China Dear Mr. Weingard: In your letter dated January 23, 2008, you requested a tariff classification ruling. The submitted sample, Battery Operated Dump Truck Flashlight, consists of a combination toy dump truck with moving wheels and a battery-operated flashlight that is built into the front of the toy truck. The built-in flashlight is comprised of a 2 ½ inch clear plastic lens with a miniature light bulb behind it. Underneath the handle is a switch that activates the light when pressed. On the top of the handle is a button that when pressed emits a horn sound and causes the front light to flash on and off for a duration of three seconds. A third button when depressed causes three colored lights on the bottom of the truck to turn on. There are four stickers on the item, in varying sizes, that display the word Caterpillar and Cat. The sample will be returned, as requested. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any related section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The imported merchandise consists of a flashlight that is incorporated into a plastic toy dump truck. The product is considered a composite good for tariff purposes. When the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, although the item emits light, it has been determined that the toy truck imparts the essential character of the good. A child can derive amusement without using the light-emitting function of the vehicle by sounding the siren. It also has four plastic wheels that rotate which allows the vehicle to be pushed forward and backward, providing additional amusement for the child. The applicable subheading for the Battery Operated Toy Dump Truck Flash- light 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division