The tariff classification of toy night vision goggles from China

N099136 April 14, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Giovanni Cervantes Jakks Pacific, Inc. 22619 Pacific Coast Highway Malibu, CA 90265 RE: The tariff classification of toy night vision goggles from China Dear Mr. Cervantes: In your letter dated March 19, 2010, you requested a tariff classification ruling. A sample of the Discovery Kids Dual Vision Night Goggles, item number 03789 DK, was submitted with your inquiry. The item is a battery-operated plastic toy version of “night vision” goggles that is equipped with two modes of light. One mode consists of white LED’s while the other has green LED’s that simulate “night vision” light for finding objects and clues in darkness. The goggles are designed for the amusement of children ages 6 years and older. The applicable subheading for the Dual Vision Night Goggles 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