Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of the Spy Net Secret Audio Recording Pen from China
Dear Mr. Cervantes:
In your letter dated August 13, 2010, you requested a tariff classification ruling.
A sample of the Spy Net Secret Audio Recording Pen, item number 18739, was submitted with your inquiry. The item features a recording device disguised in a toy spy pen. It has a “flip clip,” that when moved reveals a play, stop, record and delete buttons. The spy pen incorporates a small hidden speaker, allowing one to hear what was recorded. In addition, removing a cap on the top of the item reveals a USB connector, allowing the child to upload the audio to a computer.
You suggest classification under subheading 8519.30.2000, Harmonized Tariff Schedule of the United States (HTSUS). Although the item incorporates a recording feature, it is marketed as a secret recording spy toy and will be sold in toy stores. Furthermore, the item’s appearance, construction and limited capabilities when compared to real spy pen digital voice recorders makes it distinguishable as a toy. The item is principally designed for the amusement of children 6 years of age and older as they pretend that they are on spy missions.
The applicable subheading for the Spy Net Secret Audio Recording Pen will be 9503.00.0080, 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.
Robert B. Swierupski
National Commodity Specialist Division