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N264832 N2 Ruling Active

The tariff classification of a projection light from China

Issued June 12, 2015 by U.S. Customs and Border Protection.

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N2 N264832 (June 12, 2015)

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a handheld toy “projector” that measures approximately 6” in length. It comes with 5 plastic lens caps with outlines of images printed on it that slide on to the end of the projector. It uses 2 AA batteries, which are not included. The sample that was received contain images of dinosaurs, however, there are other series that contain aliens, spaceships, insects, animals and fish. Children will derive amusement by projecting the various images on any convenient surface. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Projection Light,” 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

N264832 June 12, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a projection light from China Dear Ms. Mosqueda: In your letter submitted May 12, 2015, you requested a tariff classification ruling. A sample of the “Projection Light” was submitted with your inquiry. The item is a handheld toy “projector” that measures approximately 6” in length. It comes with 5 plastic lens caps with outlines of images printed on it that slide on to the end of the projector. It uses 2 AA batteries, which are not included. The sample that was received contain images of dinosaurs, however, there are other series that contain aliens, spaceships, insects, animals and fish. Children will derive amusement by projecting the various images on any convenient surface. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Projection Light,” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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