The tariff classification of two SpyNet items from China

N114476 August 10, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of two SpyNet items from China Dear Mr. Morse: In your letter dated July 7, 2010, you requested a tariff classification ruling on behalf of Meijer Distribution. Two samples from the "SpyNet" line of products were received with your inquiry and included the Laser Strike, item number 18743, and the Night Vision Infrared Stealth Binoculars, item number 18738. The Laser Strike is a laser dueling system that is designed to help “spies” develop their shooting skills. The item contains two laser guns, each wired to a laser sensor device that registers being “hit” by an infrared beam, emitting sound effects and lighting up. Children can play in either “Solo Training Mode” or “Head to Head Battle Mode” with another child. The item is principally designed for the amusement of children 8 years of age and older. The sample will be returned, as requested. The Night Vision Infrared Stealth Binoculars is a limited functioning child-sized device designed to look like real night vision binoculars. While the item is actually able to view images in the dark using real night vision technology, the item’s appearance, construction and limited capabilities makes it distinguishable from real night vision binoculars. Also, while the item is also referred to as binoculars, it does not provide any magnification of the image. The item is principally designed for the amusement of children 8 years of age and older as they role-play as a spy, pretending to go on missions in the dark. This office is retaining the item for reference purposes. The applicable subheading for the SpyNet Laser Strike and SpyNet Night Vision Infrared Stealth Binoculars 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/. With regard to your requesting a tariff classification ruling for the SpyNet Video Watch, item number 18736, this office is precluded from ruling on the classification of merchandise that is currently being reviewed by OR&R at our Customs Headquarters. 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