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NY L81558




January 12, 2005

CLA-2-90:RR:NC:MM:114 L81558

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.10.40

Ms. Amy Schmerl
Inventory Planning Analyst
Wild Planet Toys, Inc.,
225 Bush Street, Suite 1300
San Francisco, CA 94104

RE: The tariff classification of the Wild Planet Micro Periscope from China

Dear Ms. Schmerl:

In your letter dated December 17, 2004, you requested a tariff classification ruling on the Wild Planet Micro Periscope from China. A sample of the Micro Periscope was submitted with the ruling request.

The submitted item number 70103 is identified as the Wild Planet Spy Gear Micro Periscope. The submitted Micro Periscope is a periscope with an extendable viewing scope. The periscope features a plastic eyepiece, a plastic lens, a height adjuster, and 360 degree viewing. The Micro Periscope has a pocket clip and folds straight to look like a pen. The Micro Periscope will be packaged on a blister display card ready for retail sale.

You have indicated in your letter that you believe the Micro Periscope is a toy. The National Import Specialist for toys has stated that the Micro Periscope serves an optical purpose and is not designed to amuse. Therefore, the Micro Periscope is a functional periscope classifiable in Chapter 90 as a periscope.

The applicable subheading for the Wild Planet Micro Periscope will be 9013.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for periscopes; other. The rate of duty will 5.3 percent ad valorem.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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