The tariff classification of a Captain America Shield from China

N089942 January 12, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Luz Guzman Disguise Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a Captain America Shield from China Dear Ms. Guzman: In your letter dated December 23, 2009, you requested a tariff classification ruling. A sample of the Captain America Shield, item number 18346, was submitted with your inquiry. The product is constructed of hard plastic in a circular shape, red, white and blue in color with a large white star in its center. On the inside of the shield two arm straps with hook and loop closures are attached so that a young child can hold the shield securely while imitating the superhero. The sample will be returned as requested. Although you indicate that the product is a Halloween accessory, the article can be used as a toy year round and will be classified accordingly. The applicable subheading for the Captain America Shield 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