N175020 N1 Ruling Active

The tariff classification of four light-up toys from China

Issued August 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The first item, # 4401, is identified as a Patriotic Light-Up Saber that measures approximately 26” long. It has a red plastic handle and a clear wand printed with red and blue stars. When the button on the handle is pressed the wand changes colors. The second item, # 4402, is made in two styles called a Patriotic Hat Spinner or a Patriotic Star Spinner and measures about 7½” long. The item resembles a flashlight and when the button is pressed lights encased in a clear “hat” shape or “star” shape spin around the top of the item. The third product is a Light-Up Windmill, item # 4410, measuring approximately 15½” long. The three spinning windmill arms light up in multi colors when the button on the handle is held down. The fourth product is item # 4411, a Patriotic Light-Up Stick which measures about 12½” long with a blue plastic handle and a clear sparkly wand printed with red and blue stars. The wand changes color when activated. All the foregoing items are battery operated.

CBP rationale

The applicable subheading for the Patriotic Light Saber, the Hat or Star Spinner, the Light-Up Windmill and the Patriotic Light-Up Stick will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N175020 August 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of four light-up toys from China Dear Ms. Tsiavos: In your letter dated July 7, 2011 you requested a tariff classification. Samples of the four light-up toys were received with your inquiry. The first item, # 4401, is identified as a Patriotic Light-Up Saber that measures approximately 26” long. It has a red plastic handle and a clear wand printed with red and blue stars. When the button on the handle is pressed the wand changes colors. The second item, # 4402, is made in two styles called a Patriotic Hat Spinner or a Patriotic Star Spinner and measures about 7½” long. The item resembles a flashlight and when the button is pressed lights encased in a clear “hat” shape or “star” shape spin around the top of the item. The third product is a Light-Up Windmill, item # 4410, measuring approximately 15½” long. The three spinning windmill arms light up in multi colors when the button on the handle is held down. The fourth product is item # 4411, a Patriotic Light-Up Stick which measures about 12½” long with a blue plastic handle and a clear sparkly wand printed with red and blue stars. The wand changes color when activated. All the foregoing items are battery operated. The applicable subheading for the Patriotic Light Saber, the Hat or Star Spinner, the Light-Up Windmill and the Patriotic Light-Up Stick will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use 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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