CLA-2-90:OT:RR:NC:N1:105
Mr. Stephen L. Besler
W.J. Byrnes & Co.
4455 S. Park Avenue, Suite 113
Tucson, AZ 85714-1669
RE: The tariff classification of a robot construction set from China.
Dear Mr. Besler:
In your letter received October 28, 2008, for Advance Design Inc. dba Robix, you requested a tariff classification ruling. A sample was provided.
You state:
“The Robix Rascal robot construction set, or simply the ‘Rascal’, is used for teaching selected topics in robotics and automation from introductory through advanced levels. One hundred percent of Rascal sales are made directly to educational institutions or training departments within businesses, or to dealers who resell to such institutions or departments.”
The flyer you attached states:
“The Rascal Hardware includes everything needed to work with your DOS or Windows 95/98/NT4/2K PC, whether ancient 286 or hottest Pentium. The Rascal comes with 6 servomotors, controller with 8 channel 8 bit A/D; power supply; 18 custom extruded, machined and anodized aluminum ‘links’ (~5’ total); steel/nylon joints, clamps and guides; ‘arm’ and ‘breadboard’ construction bases; parallel-jaw gripper/wrist assembly; all needed tools, safety glasses and safety tape; parallel port cable; ‘props’ for robots to manipulate; 80+ page manual including 25+ pages of illustrated projects; laminated reference card; 40+ minutes of video + software on CD; and a rugged compartmented poly tool case that stores it all.”
While the small robotic cranes/arms, etc., anchored to the base, which can be assembled and programmed, e.g., to move ping pong up and down two “fingers,” look somewhat like mechano-type construction toys, the adding of the capability to program their movements makes them much more complex. Just the instructions for loading onto a PC the special software needed to control the robotic devices requires several pages of highly technical explanation.
A 48 page instruction manual is on the CD that comes in the box. It is clearly written for teachers, not individuals. For example, on page 5, it states, “Encourage students to use their imagination about ‘auxiliary’ parts or variations on our ‘standard’ projects.” Also, the flyer includes, as a quote from a purchaser, “The most user-friendly teaching equipment for students I’ve ever used.”
Therefore, we do not believe that Harmonized System Explanatory Note Exclusion c to 90.23 applies, i.e., “Articles designed for both recreational and demonstrational purposes (e.g., certain model sets of mechanical parts; mechanical or electrical toy locomotives, boilers, cranes, aircraft, etc.) (Chapter 95).”
It is clear that the robotic devices that can be made with the kit, secured to the base, are unsuitable for any practical uses other than the physical demonstration of the principles involved.
You indicate that the metal base, which is quite heavy and has multiple holes drilled into it in elaborate patterns, will be imported separately. Separately imported parts, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.) From the elaborate pattern of holes it is clear that this base was made specifically to be a part of these systems, and it has no other apparent use nor is it, per se, classified in a “specific provision” for the purposes of HTSUS Add. US Rule of Interpretation 1-c.
The applicable subheading for the kit and the base (including if imported separately) will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The general 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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division