CLA-2-95:OT:RR:NC:N4:424
Ms. Jackii Chen
Air Tiger Express Inc.
17000 E. Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of four electronic educational toys from China
Dear Mr. Chen:
In your letter dated February 26, 2015, you requested a tariff classification ruling on behalf of Leapfrog Enterprises Inc.
A sample of the “Learning Lights Remote,” item# 19262, “Adventure Bus,” item# 19260, and “AlphaPup,” item# 19241 and item# 19242, were received with your inquiry. The first item, “Learning Lights Remote,” is a handheld toy, approximately 6” long, in the shape of a remote controller. It contains 10 buttons with numbers from 1-10, that correspond to a screen with LED lights, that illuminate to teach the child numbers and shapes while also encouraging pretend play. There are also additional buttons that play songs, explain the weather, and interact with the child through various games. The object runs on 3 AAA batteries. The “Learning Lights Remote” is principally designed for the amusement of children between the ages of 6 and 36 months.
The next item, “Adventure Bus” consists of a plastic yellow bus, measuring approximately 10”(L) x 4.5”(W) x 7”(H), with working doors and wheels, a fold out picnic table, a STOP sign that folds out, and 3 animal figures that fit into spaces on the bus which all provide for imaginary play. When the bus sign atop the bus is rotated it reveals 3 different locations that also produce songs and phrases relating to each location. Additional songs and phrases are sounded when the driver of the bus is pressed. The “Adventure Bus” can be used to teach a toddler vocabulary and motor skills. It is principally designed for the amusement of children 2 years of age and older.
The last two items referred to as “Alphapup” are actually identical except for minor differences in the color motif. “Alphapup” is a plastic dog measuring approximately 12”(L) x 4.5”(W) x 7”(H) that contains wheels that turn, a tail that wags, and soft floppy fabric ears. It can be pulled by means of a short leash attached to a plastic handheld bone. On the “body” of the pup there are 28 “keys” (14 on each side), that have the letters of the alphabet on them. When depressed they produce sayings that teach the alphabet through phonics. There are also two extra keys that play songs and sayings that a dog would say. The “Alphapups” are principally designed for the amusement of children aged 12 months and older. The applicable subheading for the “Learning Lights Remote,” “Adventure Bus,” and the two “AlphaPup” toys will be 9503.00.0071, 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: 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 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 [email protected].
Sincerely,
Gwenn K. Kirschner
Director
National Commodity Specialist Division