N157993 N1 Ruling Active

The tariff classification of Backyard Safari Night Goggles from China

Issued April 12, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

A photograph of the Backyard Safari Night Goggles 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 for task lighting while the other has red LED’s that simulate “night vision” light for seeing animals in darkness, or for pretend surveillance. The goggles are designed for the amusement of children ages 5 years and older.

CBP rationale

The applicable subheading for the Backyard Safari Night Goggles will be 9503.00.0083, 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: labeled for use by persons 3 to 12 years of age.

Full text

N157993 April 12, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Ave. South Birmingham, AL 35205 RE: The tariff classification of Backyard Safari Night Goggles from China Dear Ms. Sudsinsunthorn: In your letter submitted March 31, 2011, you requested a tariff classification ruling. A photograph of the Backyard Safari Night Goggles 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 for task lighting while the other has red LED’s that simulate “night vision” light for seeing animals in darkness, or for pretend surveillance. The goggles are designed for the amusement of children ages 5 years and older. The applicable subheading for the Backyard Safari Night Goggles will be 9503.00.0083, 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: labeled for use by persons 3 to 12 years of age.” 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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