N175920 N1 Ruling Active

The tariff classification of two light-up toys from China

Issued August 5, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The first item, # 97010, is identified as a Spinning Light-Up Bat Stick that measures approximately 16” long. The black plastic handle is 6” long and is topped with a clear dome containing a multi color light-up spinner. Attached to the spinner is a sparkly rod printed with black bats and is topped with a plastic light-up bat. When the button on the handle is pressed the multi color lights in the bat’s wings and in the spinner are activated. The second item, # 97011, is called a Light-Up Skull Saber and measures about 29” long. The item consists of a semi-transparent saber that sits atop a plastic skull and is attached to a black handle that measures about 5” long. On the bottom of the handle is a clear plastic dome. When the button on the handle is pressed it activates the multi color lights in the saber, skull and dome. The colors change each time the button is pressed. The foregoing items are battery operated.

CBP rationale

The applicable subheading for the Spinning Light-Up Bat Stick and the Light-Up Skull Saber 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

N175920 August 5, 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 two light-up toys from China Dear Ms. Tsiavos: In your letter dated July 15, 2011 you requested a tariff classification. Samples of the two light-up toys were received with your inquiry. The first item, # 97010, is identified as a Spinning Light-Up Bat Stick that measures approximately 16” long. The black plastic handle is 6” long and is topped with a clear dome containing a multi color light-up spinner. Attached to the spinner is a sparkly rod printed with black bats and is topped with a plastic light-up bat. When the button on the handle is pressed the multi color lights in the bat’s wings and in the spinner are activated. The second item, # 97011, is called a Light-Up Skull Saber and measures about 29” long. The item consists of a semi-transparent saber that sits atop a plastic skull and is attached to a black handle that measures about 5” long. On the bottom of the handle is a clear plastic dome. When the button on the handle is pressed it activates the multi color lights in the saber, skull and dome. The colors change each time the button is pressed. The foregoing items are battery operated. The applicable subheading for the Spinning Light-Up Bat Stick and the Light-Up Skull Saber 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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