The tariff classification of the Nerf Dart Tag from China

N053996 April 3, 2009 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9004.90.0000 Ms. Connie Rose Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of the Nerf Dart Tag from China Dear Ms. Rose: In your letter dated March 5, 2009, you requested a tariff classification ruling. A sample of the Nerf Dart Tag Strikefire has been submitted with your inquiry. Strikefire is one of several versions available from the Dart Tag line of products. Each version contains all of the same items, with the only difference being the size of the Nerf blasters. Included with the Strikefire are 2 Nerf blasters, 12 micro foam darts, 2 adjustable scoring vests, 2 “Vision Gear” eyewear and instructions. Using hook and loop materials, each of the micro foam darts is specially-tipped to stick to the scoring vest when fired from the blasters. The Strikefire is principally designed for amusement and will be classified as a toy. The sample is being retained by this office for reference purposes. You also requested the classification of the “Vision Gear” eyewear and micro foam darts when imported and sold separately from the Strikefire. The darts are designed to be used solely or principally with the Nerf blasters and will be considered a toy part. The eyewear, which you state does not protect the eyes from the sun, is not marketed as protective eyewear, nor has foldable arms, should also be classified as a toy. You cited NY H82359 as an example that would apply to the instant eyewear. However, the item in the aforementioned ruling was “constructed in a manner that distorts the wearer’s field of vision” and was designed “purely for amusement” based on its appearance and packaging. The “Vision Gear” eyewear does not distort the wearer’s field of vision and moreover, there is nothing to suggest that the “Vision Gear” eyewear is designed to amuse. In fact, the retail packaging for the Strikefire states that the user should “Always wear ‘Vision Gear’ eyewear provided.” The National Import Specialist for eyewear states that the “Vision Gear” eyewear, imported separately, is classified as protective eyewear. The applicable subheading for the Nerf Dart Tag Strikefire 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. The applicable subheading for the micro foam darts, if imported separately, 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. The applicable subheading for the “Vision Gear” eyewear, if imported separately, will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spectacles, goggles, and the like, corrective, protective or other; other.” The rate of duty will be 2.5% ad valorem. 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