N058328 N0 Ruling Active

The tariff classification of the "Handy Manny Flicker the Flashlight" from China

Issued May 5, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The item is a toy that is patterned after a character named Flicker the Flashlight from the Handy Manny television show. Like Flicker, the newest addition to Handy Manny’s toolbox, this toy includes a light-up feature. The illumination from the flashlight incorporated into the toy is of limited use due to its dimness, as it does not provide sufficient light. The “Handy Manny Flicker the Flashlight” toy includes the following amusing options: a pull-out flexible neck that is attached to the light and a side button, as well as a button that resembles a mouth, that when depressed cause the toy to emit phrases and sound effects. The sample is being returned as requested.

CBP rationale

The applicable subheading for the “Handy Manny Flicker the Flashlight” 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

N058328 May 5, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd El Segundo, CA 90245 RE: The tariff classification of the “Handy Manny Flicker the Flashlight” from China Dear Ms. Shafran: In your letter dated April 8, 2009, you requested a tariff classification ruling. A sample of the “Handy Manny Flicker the Flashlight”, which is included in Mattel Product numbers P4433, R5234 and R5760, has been submitted with your inquiry. The item is a toy that is patterned after a character named Flicker the Flashlight from the Handy Manny television show. Like Flicker, the newest addition to Handy Manny’s toolbox, this toy includes a light-up feature. The illumination from the flashlight incorporated into the toy is of limited use due to its dimness, as it does not provide sufficient light. The “Handy Manny Flicker the Flashlight” toy includes the following amusing options: a pull-out flexible neck that is attached to the light and a side button, as well as a button that resembles a mouth, that when depressed cause the toy to emit phrases and sound effects. The sample is being returned as requested. The applicable subheading for the “Handy Manny Flicker the Flashlight” 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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