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NY F81664




January 28, 2000

CLA-2-95:RR:NC:SP:225 F81664

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Jenette Stuart
Kuehne & Nagel
150 West Hill Place
Brisbane, CA 94005-1216

RE: The tariff classification of toy goggles from China

Dear Ms. Stuart:

In your letter dated December 21, 1999, received in this office on January 5, 2000, you requested a tariff classification ruling on behalf of Wild Planet Toys.

A sample of “Night Vision Goggles,” item #70024, was submitted with your inquiry. The article is made primarily of plastic and incorporates a battery pack unit which houses 2 “AA” size batteries (not included). The apparatus secures around the head via an adjustable elasticized closure. The frame of the goggles features an encased miniature bulb on either side of the aviator style lenses. When the lenses are worn down over the eyes the bulbs light up to enable night vision. The light goes off automatically when the goggles are flipped up for normal sight. The item is packaged in a closed box for retail sale that indicates use for children ages 6 and up.

The goggles are not manufactured or marketed to serve as protective eyewear. They are distinguishable as a toy designed purely for amusement purposes by their construction and manner of packaging.

The applicable subheading for the “Night Vision Goggles,” item #70024, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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