N200460 N2 Ruling Active

The tariff classification of the Backyard Safari “3-In-1 Compass Tool” from China

Issued January 31, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The compass tool features a green and gray plastic housing with a built-in retractable carabiner clip. A push-button releases a spring-loaded lid revealing a compass and Morse code alphabet. Another button activates an LED signal light so a child can send secret Morse code messages while pretending to be on a safari adventure. The item also incorporates a flip-out magnifying glass for examining critters and other items during one’s nature adventure. Also packaged with the product are a collectible patch and a pop-up field guide. The item’s appearance, construction and limited capabilities when compared to a real compass make it distinguishable as a toy. Although the compass is stated as being functional, it did not produce consistent directional readings. The “3-In-1 Compass Tool” is principally designed for the amusement of children 5 years of age and older. The sample is being returned.

CBP rationale

The applicable subheading for the “3-In-1 Compass Tool” 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

N200460 January 31, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Ave. Birmingham, AL 35205 RE: The tariff classification of the Backyard Safari “3-In-1 Compass Tool” from China Dear Ms. Sudsinsunthorn: In your letter received January 17, 2012, you requested a tariff classification ruling. A sample of the “3-In-1 Compass Tool,” part of the Backyard Safari product line, was submitted with your inquiry. The compass tool features a green and gray plastic housing with a built-in retractable carabiner clip. A push-button releases a spring-loaded lid revealing a compass and Morse code alphabet. Another button activates an LED signal light so a child can send secret Morse code messages while pretending to be on a safari adventure. The item also incorporates a flip-out magnifying glass for examining critters and other items during one’s nature adventure. Also packaged with the product are a collectible patch and a pop-up field guide. The item’s appearance, construction and limited capabilities when compared to a real compass make it distinguishable as a toy. Although the compass is stated as being functional, it did not produce consistent directional readings. The “3-In-1 Compass Tool” is principally designed for the amusement of children 5 years of age and older. The sample is being returned. The applicable subheading for the “3-In-1 Compass Tool” 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 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, Thomas J. Russo Director National Commodity Specialist Division

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