CLA-2-95:OT:RR:NC:2:224
Ms. Amy Schmerl
Wild Planet Entertainment, Inc.
225 Bush Street, Suite 1300
San Francisco, CA 94104
RE: The tariff classification of Spy Toys and Skeleflex from China
Dear Ms. Schmerl:
In your letter dated July 30, 2008, you requested a tariff classification ruling.
Three samples from the “Spy Gear” line of products along with a sample from the Skeleflex line were received with your inquiry.
The “Spy Video ATV-360,” item number 70241, is a remote controlled ATV which contains an attached miniature video camera and a built-in microphone. Also included is a headset which connects to the remote and allows the child to see and hear the audio/video feed from the ATV. The toy is for children ages eight and up.
The “Vision Scope X-2,” item number 70231, is a two-in-one viewing scope. The item can transform from binoculars to a periscope so a child can spy around corners and over objects. The lenses are tinted for additional effect. While the item functions, its magnification is limited. The toy is for children ages six and up.
The “Expert Mission Case,” item number 70184, contains eight spy tools in its own custom mobile carrying case. The spy tools include a set of two walkie-talkies to receive coded messages, a spy audio car and a 6-in-1 spy pen. The audio car has a built-in microphone which transmits sounds over 75 feet to a wireless receiver. The wireless receiver includes an ear bud to allow a child to hear the sounds being picked up by the car. A child can pretend to be on a spy surveillance mission and use the car as a “listening bug.” The 6-in-1 spy pen is a real working pen that can be modified and fitted to include various attachments such as a flashlight, motion alarm and magnifier and viewing scope. All of the pieces can be hidden in a specially fitted miniature locking storage case. Children can use their imaginations with all of the above items to pretend they are on a spy mission. The spy tools are designed for children ages six and up.
While all of the items in the “Expert Mission Case” are considered toys, the carrying case is not a toy. The submitted sample is a carrying case similar to a briefcase or attaché case. It is constructed wholly of molded plastic and is structured and rigid on all sides. It measures approximately 21.5” (W) x 11” (H) x 4” (D). It is designed to provide storage, protection, portability, and organization to the walkie-talkies, spy audio car and 6-in-1 spy pen. Furthermore, the molded plastic case is not specially shaped or fitted for the items with which it is sold, particularly, once the cardboard tray in the case is removed. It has no incorporated features that would contribute to a child’s amusement, nor is it considered the normal packaging for a toy. The molded plastic case has practical and functional value.
The “Skeleflex Ceratosaur,” item number 57007, is a ball-and-socket building system that allows a child to build a dinosaur. This particular item includes 34 pieces and a bone-shaped container. The bone-shaped pieces in the Skeleflex line of products are interchangeable and can be combined to make aliens, dinosaurs and other hybrid creatures. The toy is for children ages seven and up.
The applicable subheading for the “Spy Video ATV-360,” “Vision Scope X-2,” spy tools inside of the “Expert Mission Case” and “Skeleflex Ceratosaur” will be 9503.00.0080, 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.” The rate of duty will be free.
The applicable subheading for the actual carrying case, “Expert Mission Case,” will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20 percent ad valorem.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division