N027041 N0 Ruling Active

The tariff classification of a Flashing LED from China

Issued May 21, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The merchandise that is the subject of this ruling request is identified as item number 6566 WDW, a Flashing LED Eyeball. The product is round and measures 1½ inches in circumference. The top of the item resembles a bloodshot human eyeball while the bottom is smooth red plastic. In between both halves is a silicone “o” ring gasket. The toy eyeball incorporates a hyper-bright LED light powered by a single button battery. An on/off stem at the bottom of the item allows one to choose a steady or flashing glow for the eyeball. The various lighting effects and the visual appearance of the eyeball entertain and amuse. The eyeball is a promotional item to be given away at theme parks and food establishments. The sample will be returned, as requested by you.

CBP rationale

The applicable subheading for the Flashing LED Eyeball will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N027041 May 21, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sherry Sampson Whirley DrinkWorks! 618 Fourth Ave. P.O. Box 988 Warren, PA 16365 RE: The tariff classification of a Flashing LED from China Dear Ms. Sampson: In your letter dated April 25, 2008, you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as item number 6566 WDW, a Flashing LED Eyeball. The product is round and measures 1½ inches in circumference. The top of the item resembles a bloodshot human eyeball while the bottom is smooth red plastic. In between both halves is a silicone “o” ring gasket. The toy eyeball incorporates a hyper-bright LED light powered by a single button battery. An on/off stem at the bottom of the item allows one to choose a steady or flashing glow for the eyeball. The various lighting effects and the visual appearance of the eyeball entertain and amuse. The eyeball is a promotional item to be given away at theme parks and food establishments. The sample will be returned, as requested by you. The applicable subheading for the Flashing LED Eyeball will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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