CLA-2-95:OT:RR:NC:N4:424
Mr. David Larson
Kohl’s, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of the Nerf “FireVision Sports” Nerfoop from China
Dear Mr. Larson:
In your letter dated June 18, 2012, you requested a tariff classification ruling.
A sample of the Nerf “FireVision Sports” Nerfoop, style # AO345, was received with your inquiry. The item consists of a miniature basketball backboard and hoop with net, a black polyurethane foam ball that measures 12” in circumference and FireVision light frames. The basketball rim has a reflective plastic band around the rim and the foam ball has 4 strips of a similar reflective material on its outer surface. The FireVision light frames are worn like glasses but do not contain lenses. The battery-operated light frames emit two red beams of light that reflects off the ball and rim allowing children to play in low light conditions. The item is designed for the amusement of children 6 years of age and older.
The applicable subheading for the Nerf “FireVision Sports” Nerfoop will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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,
Thomas J. Russo
Director
National Commodity Specialist Division