CLA-2-95:OT:RR:NC:N4:424
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of various lighted characters from China
Dear Mr. Kavanaugh:
In your letter dated October 3, 2014, you requested a tariff classification ruling on behalf of Tech4Kids, Inc.
Samples of four children’s lighted items were submitted with your inquiry and will be returned to your office. The first item is identified as the Spider-Man “Soft Lites” Squish Toy. The item is a soft PVC plastic full-bodied, three dimensional representation of the character Spider-Man. By pressing a button on the item, a soft glowing light is activated which illuminates the figure. After 10 minutes it automatically turns off. This line of products will be available in a variety of other licensed characters. Photographs included with your submission include similar full-bodied depictions of characters from “Frozen,” “Despicable Me,” “Toy Story,” “Planes,” Sofia the First,” “Hello Kitty,” “My Little Pony,” “Transformers,” and “Teenage Mutant Ninja Turtles.”
The second item is the My Little Pony “Nite Friends.” The item is a plastic full-bodied, three dimensional representation of the character Princess Twilight Sparkle. Similarly, pressing a button on the figure activates a soft glowing light which illuminates the figure for approximately 10 minutes before it automatically shuts off.
The third item is the Spider-Man “Lite Guardian.” The item consists of a plastic full-bodied, three dimensional representation of the character Spider-Man in an action pose on top of a transparent blue base in the shape of buildings. Pressing down on the Spider-Man figure activates a light in the base for approximately 10 minutes before it automatically shuts off. A photograph of a full-bodied depiction of Bumble-Bee from “Transformers” was also submitted.
The forth item is the Hello Kitty “Lantern Lite.” The item consist of a three-dimension head of Hello Kitty which sits atop a pink base. Pressing a button on the front of the base activates a “starlight dance” of twinkling lights in different colors that appear inside the translucent head.
In your request you suggest all of the items should be classified as toys. This office agrees that the “Soft Lites” Squish Toys, the My Little Pony “Nite Friends” and the Spider-Man “Lite Guardian” are toys. Each consists of a full-bodied representation of the characters that they intend to represent, have amusing appearances and provide manipulative play value. While the items light-up, the light that is emitted is not enough to provide light to the surrounding area, thereby limiting its utilitarian function or purpose. Therefore, the items belong to a class or kind of merchandise that are principally designed for amusement.
However, the Hello Kitty “Lantern Lite” is not a full-bodied representation of the character and does not offer any manipulative play value. It is not a toy principally designed for amusement but rather serves a decorative purpose. This same reasoning applies to the Teenage Mutant Ninja Turtles “Lite Guardian” as well.
The applicable subheading for the sample and pictures of the submitted “Soft Lites” Squish Toys, the My Little Pony “Nite Friends” and the Spider-Man and Bumble-Bee “Lite Guardian” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the Hello Kitty “Lantern Lite” and Teenage Mutant Ninja Turtles “Lite Guardian” will be 3926.40.0000, HTSUS, which provides for other articles of plastics..: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division