CLA-2-95:OT:RR:NC:N4:425
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of “eye goggles” from China.
Dear Ms. Guzman:
In your letter dated August 1, 2016, but received on September 13, 2016, you requested a tariff classification ruling.
The sample submitted, identified as Style 85376 OS-A, The Simpson Family Eye Goggles, consists of textile-covered plastic orbs resembling eggshell halves that are connected by a short length of elastic thread. Each orb has a black dot in the center to suggest a pupil. The “eye goggles” are held to the wearer’s head by a length of elastic thread attached in back that can be hidden under the wearer’s hair.
Although referred to as “eye goggles,” this is not eyewear, and does not provide any eye correction or protection. Instead, these are fragile, one-time use fake eyes designed to give the wearer the huge, white, bulging eyes that are a prominent identifying feature of members of the cartoon Simpson Family.
The sample will be returned as you requested.
The applicable subheading for Style 85376 OS-A will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division