The tariff classification of the Backyard Safari Periscope from China
Issued February 10, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is a green and gray plastic toy periscope that measures approximately 9” in height and can be extended to over 13”. The periscope, which does not provide any magnification, will be used for stealth viewing over boulders, high brush, fences and around corners while pretending to be on a safari mission. Based on the item’s appearance and construction, the periscope is principally designed for the amusement of children 5 years of age and older.
CBP rationale
The applicable subheading for the Backyard Safari Periscope 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
N200556 February 10, 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 Periscope from China Dear Ms. Sudsinsunthorn: In your letter received January 18, 2012, you requested a tariff classification ruling. Photographs of the Backyard Safari Periscope were submitted with your inquiry. The item is a green and gray plastic toy periscope that measures approximately 9” in height and can be extended to over 13”. The periscope, which does not provide any magnification, will be used for stealth viewing over boulders, high brush, fences and around corners while pretending to be on a safari mission. Based on the item’s appearance and construction, the periscope is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the Backyard Safari Periscope 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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