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NY D83174

October 30, 1998

CLA-2-95:RR:NC:SP:225 D83174


TARIFF NO.: 9503.90.0045; 9503.49.0025

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of toy goggles and a battery operated dog from China

Dear Mr. Hoffacker:

In your letter dated October 2, 1998 you requested a tariff classification ruling on behalf of K.B. Toys.

Five articles were received with your inquiry for our review. The "Magic Flip Pup," item #81027, resembles a shaggy haired dog that walks, barks, sits and flips over. The toy dog operates on two "AA" size batteries.

The "Night Vision Goggles," item #10337, consists of a binocular type apparatus and a specially designed headpiece. The headpiece is made of plastic straps which secure around the top portion of the head. The "goggles" attach to the front of the headpiece just above the forehead. Objects are viewed through a pink colored lense which simulates an infra red effect. The unit also features three lights for night viewing located on either side of the eyepiece and above the nose area. Your samples are being returned as requested.

In a phone conversation, this office informed you that we are unable to issue a ruling on the "Super Nail Creations" item #5106, "Crayola Stamp Kit" item #26903, and "Crayola Art Kit" item #11025, because they do not concern a prospective importation. These items are made in the U.S.A.

The applicable subheading for the "Magic Flip Pup," item #81027, will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.

The applicable subheading for the "Night Vision Goggles," item #10337, 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 212-466-5538.


Robert B. Swierupski

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