CLA-2-85:OT:RR:NC:N4:108
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of an audio and video reproducing apparatus from China
Dear Mr. Vu:
In your letter dated August 31, 2016, you requested a tariff classification ruling. The submitted sample is being returned.
The merchandise under consideration is referred to as the “Altitude Video Player,” item code 968065, which is used for advertising flying toys. This video player is imported preloaded with five short videos, and contains a 4-inch LCD screen and five push buttons, each button located below an image of a flying toy. Additionally, there is a USB port located on the left side that can be used only for charging the battery contained inside this video player. Moreover, when one of the five buttons is pushed, this player reproduces a short advertising video of a flying toy.
In your submission you requested classification in subheading 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. However, it is not a toy principally designed for amusement. Rather, the “Altitude Video Player” is a marketing tool that plays short video clips on how to use five different remote control flying devices. Therefore, classification in subheading 9503.00.0090, HTSUS, is not appropriate.
The applicable subheading for the “Altitude Video Player” will be 8521.90.0000, HTSUS, which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division