N268990 N2 Ruling Active

The tariff classification of the Teenage Mutant Ninja Turtle Clip Light figure from China

Issued October 9, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The three-dimensional figure, which measures approximately 3 ½” in height, is an exact replica of one of the TMNT characters and has articulated arms, legs and head. Built into the bottom of each foot is a white LED bulb that is activated when a button, disguised as part of the turtle’s chest, is depressed. Similarly, a plastic spring-loaded clip that appears to be the turtle’s shell is incorporated on its back, allowing it to be clipped to various objects. The item provides significant manipulative play value as would any other action figure without ever using the light-emitting feature. The item is principally designed for the amusement of children 5 years of age and older.

CBP rationale

The applicable subheading for the Nickelodeon Teenage Mutant Ninja Turtle Clip 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

N268990 October 9, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Leola De Boer Ait Tiger Express (USA), Inc. 18343 8th Ave South Seattle, WA 98148 RE: The tariff classification of the Teenage Mutant Ninja Turtle Clip Light figure from China Dear Ms. De Boer: In your letter dated September 4, 2015, you requested a tariff classification ruling on behalf of Santoki, LLC. A sample of the Nickelodeon Teenage Mutant Ninja Turtle (TMNT) Clip Light was submitted with your inquiry. The three-dimensional figure, which measures approximately 3 ½” in height, is an exact replica of one of the TMNT characters and has articulated arms, legs and head. Built into the bottom of each foot is a white LED bulb that is activated when a button, disguised as part of the turtle’s chest, is depressed. Similarly, a plastic spring-loaded clip that appears to be the turtle’s shell is incorporated on its back, allowing it to be clipped to various objects. The item provides significant manipulative play value as would any other action figure without ever using the light-emitting feature. The item is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the Nickelodeon Teenage Mutant Ninja Turtle Clip 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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