N174717

August 1, 2011

CLA-2-95:OT:RR:NC:N4:424

CATEGORY:    Classification

TARIFF NO.: 9503.00.0090

Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE:    The tariff classification of a Remote Control Helicopter from China

Dear Ms. Morgan:

In your letter dated July 6, 2011, you requested a tariff classification.

A sample of the “Micro Lightning” Remote Control (RC) Helicopter, Costco item number 814368, was submitted with your inquiry. The item consists of a toy RC helicopter, which measures approximately 7 ½” in length, a three-channel infrared remote control with built-in charging cable, USB charging cable, spare blade parts, mini screwdriver, paperboard landing pad and operating instruction booklet. The RC helicopter can fly up to 8 minutes per charge in an indoor environment. It is designed for the amusement of persons 14 years of age or older.

The applicable subheading for the “Micro Lightning” Remote Control Helicopter will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 James Forkan at (646) 733-3025.

Sincerely,


Robert B. Swierupski
Director
National Commodity Specialist Division