CLA-2-95:RR:NC:2:224 M84196
Ms. Amy Schmerl
Wild Planet Toys, Inc.
225 Bush Street, Suite 1300
San Francisco, CA 94104
RE: The tariff classification of the Treasure Hunter, the Pirate Light Scope, and the Hook Fortune Finder from China
Dear Ms. Schmerl:
In your letter dated May 31, 2006, you requested a tariff classification ruling.
You are requesting the tariff classification on three products that are described as follows: the Treasure Hunter, the Pirate Light Scope, and the Hook Fortune Finder. The Treasure Hunter is an electronic Hide & Seek game that includes a toy treasure and a toy electronic map. The Pirate Light Scope is a toy replica of a pirate’s telescope with a detachable flashlight. The flashlight emits a red beam of light. The Hook Fortune Finder is a toy metal detector that actually detects metal and coins.
The applicable subheading for the Treasure Hunter, item #52100, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other: other…other. The rate of duty will be free.
The applicable subheading for the Hook Fortune Finder, item #52101, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models and similar recreational models…parts and accessories thereof: other…other. The rate of duty will be free.
The applicable subheading for the telescope portion of the Pirate Light Scope, item #52102, will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for optical telescopes, other. The rate of duty will be 8% ad valorem.
The applicable subheading for the flashlight portion of the Pirate Light Scope, item #52102, will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: lamps: flashlights. The rate of duty will be 12.5% ad valorem.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division