N176375 N1 Ruling Active

The tariff classification of a light-up toy 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 item, # 97026, is identified as a Color Changing Lite Saber that measures approximately 24½” long. The item is comprised of a plastic handle, a Halloween themed head attached to the handle and a saber printed with black skulls and jack-o-lanterns. The item will be made in three styles, two of which, the Skull Saber and the Jack-O-Lantern Saber were submitted with your request. You have stated that a sample of the Eyeball Saber is not presently available. When the button on the handle of each item is pressed, the color lights are activated in both the saber and the Halloween head portion of the article. The colors change each time the button is pressed. The foregoing items are battery operated. The samples will be returned as requested.

CBP rationale

The applicable subheading for the Color Changing Lite 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

N176375 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 a light-up toy from China Dear Ms. Tsiavos: In your letter dated July 18, 2011 you requested a tariff classification. Samples of the light-up toy were received with your inquiry. The item, # 97026, is identified as a Color Changing Lite Saber that measures approximately 24½” long. The item is comprised of a plastic handle, a Halloween themed head attached to the handle and a saber printed with black skulls and jack-o-lanterns. The item will be made in three styles, two of which, the Skull Saber and the Jack-O-Lantern Saber were submitted with your request. You have stated that a sample of the Eyeball Saber is not presently available. When the button on the handle of each item is pressed, the color lights are activated in both the saber and the Halloween head portion of the article. The colors change each time the button is pressed. The foregoing items are battery operated. The samples will be returned as requested. The applicable subheading for the Color Changing Lite 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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