Ms. Connie Rose
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200
RE: The tariff classification of the SpellShot figures from China
Dear Ms. Rose:
In your letter dated May 29, 2012, you requested a tariff classification ruling.
A sample of an item titled SpellShot was received with your inquiry. The item consists of a set of 4 plastic three-dimension collectible figures called Battle Wizards and 4 paper Spell cards listing certain powers each wizard figure has. The figures, which measure approximately
1 ½” in height, are designed to be used in conjunction with the SpellShot App on the iPad. Each wizard is painted with conductive ink, transferring a current from one’s hand to the iPad’s touch screen when touching the wizard. This conductivity, along with a unique arrangement of three touch points on the base of the wizards, allows the app to recognize the identity, location, and orientation of the wizard on the iPad’s screen. The wizards contain no electrical components.
These articles belong to a larger class of goods known as “app toys,” a fairly new niche in the industry. While the SpellShot figures provide additional features to “apps,” their appearance and purpose is principally that of amusement. There is nothing that would prevent their use in imaginary play without an iPad (or other tablet device in the future). The iPad app just provides a more interactive use for such toys. The items are three-dimension figures, which are still physically toys and will be classified as such.
The applicable subheading for the SpellShot figures 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.
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.
Thomas J. Russo
National Commodity Specialist Division