N127623 N1 Ruling Active

The tariff classification of the “Spy Tek Spy Shades” from China

Issued November 10, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

At first glance the item looks like a pair of stylish children’s sunglasses with a black frame and black lenses. However, the sunglasses allow the wearer to see what is behind him/her without turning around, rendering the name “Spy Shades” appropriate for the product. Although the lenses of the glasses are UV filtered for protection from the sun, the flimsy construction of the glasses and reflective coating covering a significant portion of each lens make them impractical for use as sunglasses. Rather, the item will be used by children 4 years of age and older who are pretending to be spies. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “Spy Tek Spy Shades” will be 9503.00.0080, Harmonized Tariff Schedule of the United States, 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

N127623 November 10, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Joann Mosqueda JA-RU Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of the “Spy Tek Spy Shades” from China Dear Ms. Mosqueda: In your letter dated October 12, 2010, you requested a tariff classification ruling. A sample of the “Spy Tek Spy Shades,” item number 1498, was submitted with your inquiry. At first glance the item looks like a pair of stylish children’s sunglasses with a black frame and black lenses. However, the sunglasses allow the wearer to see what is behind him/her without turning around, rendering the name “Spy Shades” appropriate for the product. Although the lenses of the glasses are UV filtered for protection from the sun, the flimsy construction of the glasses and reflective coating covering a significant portion of each lens make them impractical for use as sunglasses. Rather, the item will be used by children 4 years of age and older who are pretending to be spies. The sample will be returned as requested. The applicable subheading for the “Spy Tek Spy Shades” will be 9503.00.0080, Harmonized Tariff Schedule of the United States, 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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