N284013 N2 Ruling Active

The tariff classification of the “Bat-Signal” from China

Issued March 21, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0090

Headings: 9503

Product description

The item is a die-cast metal replica of the spotlight used by Commissioner Gordon in the comics and movies to signal Batman for assistance. The spotlight measures approximately 5” tall and sits atop a base that rotates 360°. The LED spotlight, powered by three AAA batteries (not included), emits a yellow-tinted light projecting an image of the Batman emblem. Also included is a miniature 48-page hardcover book, similar in height to the spotlight, themed on Batman and Bat-Signal lore that features full-color illustrations. Children and adults will derive amusement by projecting the “Bat-Signal” on any convenient surface, requesting Batman’s “help.” The item is principally designed for the amusement of children and adults 14 years of age and older.

CBP rationale

The applicable subheading for the “Bat-Signal” will be 9503.00.0090, 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…Other.

Full text

N284013 March 21, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Anita Salazar C.H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of the “Bat-Signal” from China Dear Ms. Salazar: In your letter dated February 23, 2017, you requested a tariff classification ruling on behalf of Little Brown & Company, a division of Hachette Book Group. A sample of the “Bat-Signal,” item number 9780762462162, was received with your inquiry. The item is a die-cast metal replica of the spotlight used by Commissioner Gordon in the comics and movies to signal Batman for assistance. The spotlight measures approximately 5” tall and sits atop a base that rotates 360°. The LED spotlight, powered by three AAA batteries (not included), emits a yellow-tinted light projecting an image of the Batman emblem. Also included is a miniature 48-page hardcover book, similar in height to the spotlight, themed on Batman and Bat-Signal lore that features full-color illustrations. Children and adults will derive amusement by projecting the “Bat-Signal” on any convenient surface, requesting Batman’s “help.” The item is principally designed for the amusement of children and adults 14 years of age and older. The applicable subheading for the “Bat-Signal” will be 9503.00.0090, 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…Other.” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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