N065306 N0 Ruling Active

The tariff classification of a "Spy Gear" Evidence Kit from China

Issued July 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The kit includes lifting tape, 2 plastic collection bags, a microscope, a LED flashlight/UV black light, a dusting brush, tweezers, glow-in-the-dark powder, inkpad and a fingerprint ID card. All the components are contained in a fitted plastic case. The parts of the kit are of toy quality construction and while the individual items function to a limited degree, the product is designed for a child pretending to be a spy. The toy is marketed for the amusement of children ages six and up. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the “Spy Gear” Evidence Kit 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

N065306 July 9, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave. NW Grand Rapids, MI 49504 RE: The tariff classification of a “Spy Gear” Evidence Kit from China Dear Mr. Morse: In your letter dated June 11, 2009, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of the “Spy Gear” Evidence Kit, item # 70277, was submitted with your inquiry. The kit includes lifting tape, 2 plastic collection bags, a microscope, a LED flashlight/UV black light, a dusting brush, tweezers, glow-in-the-dark powder, inkpad and a fingerprint ID card. All the components are contained in a fitted plastic case. The parts of the kit are of toy quality construction and while the individual items function to a limited degree, the product is designed for a child pretending to be a spy. The toy is marketed for the amusement of children ages six and up. The sample will be returned, as requested. The applicable subheading for the “Spy Gear” Evidence Kit 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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