CLA-2-95:OT:RR:NC:N4:424
Mr. Ryan Lejeal
Sphero, Inc.
4772 Walnut St., Suite 206
Boulder, CO 80301
RE: The tariff classification of the “Sphero SPRK+ Power Pack” from China
Dear Mr. Lejeal:
In your letter received April 4, 2017, you requested a tariff classification ruling.
A sample of the “Sphero SPRK+ Power Pack” was submitted with your inquiry. The item consists of 12 Sphero Robotic Balls with removable turbo covers, 12 rolls of “Maze Tape,” 12 protractors, 2 posters and 8 sticker sheets, all housed within a specially-fitted hard case that measures approximately 23 x 9.75 x 16.25 inches. The hard case houses an AC to DC converter that takes power from an outlet and supplies it to induction charging bases that are built into slots within the case where each of the Sphero Robotic Balls fit. Each slot wirelessly recharges the toys and cuts down on clutter and the number of wall outlets needed to charge them.
The item is stated as being sold to schools where teachers use the various articles in the “Sphero SPRK+ Power Pack,” in conjunction with the downloadable Lightning Lab app, to teach their students basic programming skills. This app, which is compatible on iOS and Android smart devices, is meant to teach children how to code in an easy and fun drag and drop manner and apply it using the Sphero Robotic Ball. For example, students can change certain parameters in the app, such as how far the Sphero Robotic Ball will travel and when and how much it will rotate, or even use the block coding to get Sphero to jump the farthest. The item can also be used in robotics clubs or any other “maker environment.”
In your request, you suggested classification under subheading 8543.70.9301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electronic education devices primarily designed for children. The Sphero Robotic Ball, which was classified as a toy in NY N175730 (dated August 15, 2011), is an app-enabled remote controlled toy. The only difference between this version of the Sphero Robotic Ball and the one previously ruled on is that it is constructed with a clear polycarbonate shell to allow one to see the internals components in action. Otherwise, they have the same internal components, features and compatibilities as the original version.
While the Lightning Lab app provides an educational component for the Sphero Robotic Ball, this feature is contained within the app itself on iOS and Android smart devices, which is not imported with or contained within the item. The Sphero Robotic Ball still belongs to a class or kind of goods as other remote controlled toy vehicles that are principally designed for the amusement of children and adults. The essential character of the set is imparted by the Sphero Robotic Balls, GRI 3(b) noted.
The applicable subheading for the “Sphero SPRK+ Power Pack” will be 9503.00.0090, 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 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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division