The tariff classification of the GI Joe Spy Gear from China

N038769 September 30, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maria Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862 RE: The tariff classification of the GI Joe Spy Gear from China Dear Ms. Borges: In your letter September 10, 2008, you requested a tariff classification ruling. A sample of a GI Joe Movie Spy Gear Role Play was received with your inquiry. The item is a cylindrical hand-held toy plastic spy signal light with a built-in target scope. The red light beam can shine five different symbols by pressing a button and twisting the dial on a pivoting head. Children can pretend that they are part of the GI Joe team on a spy mission and send key messages to their team members. The item also has a hidden compartment on the bottom of the cylinder that stores a plastic toy missile launcher. One push of a button opens the compartment and a further push will release the missile to be launched at the enemy. The applicable subheading for the GI Joe Movie Spy Gear Role Play 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division