CLA-2-95:OT:RR:NC:N4:424

Mr. Brian G. Pearce
CVS On-Site Import Client Liaison
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a “Stars and Stripes Light Stick” from China

Dear Mr. Pearce:

In your letter dated December 29, 2010, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc.

A sample of the product referred to as a “Stars and Stripes Light Stick,” item # 841099, was received with your inquiry. The item is comprised of a foam cylindrical rod that encases LED lights inside its length. When the user pushes a small button at the base of the stick, it activates the flashing lights and displays an array of color changes. The patterns of the lights and their color changes may be adjusted by pushing the aforementioned button. The product is designed for the amusement of children of 8 years of age and older. The sample will be returned as requested.

The applicable subheading for the “Stars and Stripes Light Stick” will be 9503.00.0083, 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: Labeled 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 (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division