N329399

N329399 November 22, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Maribeth Dedmon Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of the “VTech® Spin & Learn Color Flashlight” from China Dear Ms. Dedmon: In your letter submitted November 16, 2022, you requested a tariff classification. Photographs, a description and a sample of the “VTech® Spin & Learn Color Flashlight”, item number 35259001, were submitted with your inquiry. The “VTech® Spin & Learn Color Flashlight” is a battery-operated toy flashlight featuring colorful lights and sounds. The item includes a toddler size, easy to hold, handle with an on/off switch and volume control. There are various buttons a child can press to hear numbers, animal sounds, names of animals, and music. A spin dial on the housing changes the color of the light immitted. The toy flashlight is intended for children 12 to 36 months old. You suggest classification of the “VTech® Spin & Learn Color Flashlight” as a toy under 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “VTech® Spin & Learn Color Flashlight”, item number 35259001, will be 9503.00.0071, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division