N207155 N2 Ruling Active

The tariff classification of a “Light Up Skull” from China

Issued March 23, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a skull-shaped ball, that when bounced or slammed, lights up. The item is composed of a soft plastic, stretchable skull-shaped exterior covering a translucent oval ball that contains a battery and light-up mechanism. The item is designed for the amusement of children 4 years of age and older.

CBP rationale

The applicable subheading for the “Light Up Skull” 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

N207155 March 23, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Light Up Skull” from China Dear Ms. Aldinger: In your letter dated February 24, 2012, you requested a tariff classification ruling. Two samples of the “Light Up Skull,” identified as item# 9003307, were received with your inquiry. The item is a skull-shaped ball, that when bounced or slammed, lights up. The item is composed of a soft plastic, stretchable skull-shaped exterior covering a translucent oval ball that contains a battery and light-up mechanism. The item is designed for the amusement of children 4 years of age and older. The applicable subheading for the “Light Up Skull” 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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