CLA-2-95:OT:RR:NC:N4:424
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Nashville, TN 37072
RE: The tariff classification of novelty “Fun Glasses” from China
Dear Ms. Kessens:
In your letter submitted December 22, 2014, you requested a tariff classification ruling on behalf of Dolgencorp, LLC.
Three samples of the “Fun Glasses,” assortment # 13461101, were received with your inquiry. The item is available in one of three variations of hollow plastic frames: round, star-shaped, and heart-shaped, all of which do not contain lenses. Also included in each package are two plastic temples (arms) that get snapped to the frames and two glow sticks. The glow sticks are activated by snapping and shaking them. The sticks, which glow for approximately 8 to 12 hours, are then inserted into the plastic star and heart-shaped frames and ready to be worn. With regard to the round frames, the glowing light sticks are inserted into a T-like shaped connector to form the round “eyeglasses.” The items are principally designed for the amusement of children ages 3 years of age and older.
The applicable subheading for the “Fun Glasses” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division