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NY L80503

November 10, 2004

CLA-2-90:RR:NC:MM:114 L80503


TARIFF NO.: 9005.10.00.80

Ms. Amy Schmerl
Inventory Planning Analyst
Wild Planet Toys, Inc.,
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of Bikini Bottom Binocs from China

Dear Ms. Schmerl:

In your letter dated October 14, 2004, you requested a tariff classification ruling on binoculars from China. A sample of the Bikini Bottom Binocs was submitted with the ruling request.

The submitted item number 54003 is identified as Bikini Bottom Binocs. The Bikini Bottom Binocs are yellow plastic magnifying binoculars. The binoculars feature an adjustable hinge, nautical bikini bottom styling and lenses that look like giant SpongeBob eyes.

You have indicated in your letter that you believe this item is a toy. The National Import Specialist for toys has stated that this item is not a toy, but functional binoculars. Bikini Bottom Binocs are working, functional binoculars classifiable in Chapter 90 as binoculars.

The applicable subheading for the Bikini Bottom Binocs will be 9005.10.00.80, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars; other. 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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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