CLA-2-95:OT:RR:NC:2:224
Ms. Lucia Chiu Yi Wong
Westminster
159 Armour Drive N.E.
Atlanta, GA 30324
RE: The tariff classification of the “Neon Image Captor” from China
Dear Ms. Wong:
In your letter that we received on February 23, 2009, you requested a tariff classification ruling.
A sample of the “Neon Image Captor,” item number 2513, was received with your inquiry. The product is a transparent neon-colored, rectangular-shaped plastic object which contains approximately 1,000 pins. By placing the Image Captor over one’s hand, face or other object, the pins capture and retain a three-dimensional imprint which is viewed via the transparent plastic window.
You suggested classification in Chapter 83 as an ornament of base metal. However, the item is primarily designed for frivolous amusement at home or at the office and will be classified as a toy. The sample is being retained for future reference.
The applicable subheading for the “Neon Image Captor” will be 9503.00.0080, 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division