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NY E87009

September 30, 1999

CLA-2-95:RR:NC:SP:225 E87009


TARIFF NO.: 9503.90.0045

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of toy binoculars from China

Dear Ms. Rudd:

In your letter dated September 3, 1999, received in this office on September 7, 1999, you requested a tariff classification ruling.

A sample of toy binoculars, vendor stock #7677, was submitted with your inquiry. The binoculars are made of plastic and have a plastic strap tied on either side for wearing around the neck. There are no controls for focusing or adjusting the lenses. The binoculars are blister packaged on a card for store display. They are marketed as having 250% magnification but in reality the amount of magnification is minimal. The construction and limited function of this product easily distinguishes it as a toy for children’s amusement. Your sample is being returned as requested.

The applicable subheading for the toy binoculars, vendor stock #7677, 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.


Robert B. Swierupski

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