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NY M87053





October 5, 2006

CLA-2-95:RR:NC:SP:225 M87053

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.0000

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of a Spy Video Car from China.

Dear Ms. Ford:

In your letter dated September 26, 2006, you requested a tariff classification ruling.

You submitted a sample of a Spy Video Car identified as item number 502216, which is being returned upon your request. The item consists of a remote controlled toy vehicle that measures approximately 5” in height x 7” across from wheel-to-wheel x 9” in length, 1 remote control and 1 headset screen that measures approximately ½” on all sides. The vehicle has an attached miniature video camera and nightlight. To use, one maneuvers the vehicle along the floor or ground via the remote control while the attached miniature video camera “spies” on unsuspecting subjects and sends the black and white “live feed” (limited to 75 feet) back to the headset screen worn by the user. In essence, the headset wearer will see what the vehicle sees. The Spy Video Car requires 12 “AA” batteries, which are not included, and is intended as a toy to provide amusement for a child 8 years of age and older pretending to be a spy.

The applicable subheading for the Spy Video Car identified as item number 502216 will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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