CLA-2-84:OT:RR:NC:N1:120
Mr. Jayson Gispan
CHQ Brokers LLC
300 Brannan Street, #510
San Francisco, CA 94107
RE: The tariff classification of the “Play Osmo Kit” from China
Dear Mr. Gispan: In your letter dated August 22, 2014, you requested a tariff classification ruling on behalf of your client, Tangible Play Inc. The sample is being returned. The subject merchandise is known as the “Play Osmo Kit,” which is referred to as an “interactive game set.” This kit, which uses an Apple iPad (not included), is composed of many components, and, in its imported condition, contains the Osmo Tangram, the Osmo Words, and the Osmo Base.
You suggest that the “Play Osmo Kit” be classified under subheading 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other games. However, the Tangram and Words are not games of heading 9504, HTSUS. CBP has previously ruled that tangrams are puzzles classifiable as toys in heading 9503, HTSUS. The tiles/cards, making up the Osmo Words, are not solely or principally designed for use with an article of heading 9504, HTSUS. Therefore, classification under subheading 9504.90.9080, HTSUS, is not appropriate. Moreover, since these different components, making up the above kit, are independently used for a different activity, they are not considered a set for tariff classification purposes.
The item identified as the Osmo Tangram consists of seven different colored plastic geometric shapes (five triangles, a square, and a rhomboid), which can be manipulated to form different designs and patterns.
The classification of the tangram depends on the age designation of the item, which was not provided.
The applicable subheading for the Osmo Tangram if designed for persons 3 to 12 years of age will be 9503.00.0073, 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.
The applicable subheading for the Osmo Tangram if designed for persons over 12 years of age 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.
The item identified as the Osmo Words are educational “alphabet tiles” (52 cards) used in children’s letter-recognition and spelling activities. Each tile is a flat 1.5-inch square piece of hard paperboard, the face of which is printed with blue and red letters of the alphabet.
If the card is produced through a lithographic printing process, the applicable subheading will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
If the card is not produced by a lithographic process, then the applicable subheading will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
The item identified as the Osmo Base is constructed of molded plastic measuring approximately 8 inches in length by 1.5 inches in height and is slotted to hold an Apple iPad (not included). In between the slot is a cutout designed to hold a small plastic mirror attachment that is designed to fit over the camera lens of the iPad when the iPad is inserted into the base. When fully assembled, the mirror captures an image of the object underneath it and allows the camera to project the image onto the iPad screen.
The Osmo Base is specifically designed for and principally used with automatic data processing (ADP) machines, i.e., Apple iPads, to enhance their function and operation. Noting the Explanatory Notes for heading 8473, HTSUS, the Osmo Base would meet the definition of an accessory for an ADP machine.
The applicable subheading for the Osmo Base will be 8473.30.5100, HTSUS, which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469-8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other. The rate of duty will be Free.
Also included with the kit are two Osmo self-adhesive stickers made of plastic. Your request does not identify their use; however, since they are part of the kit, they are subject to classification.
The applicable subheading for the Osmo self-adhesive stickers will be 3919.90.5060, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other, other. The rate of duty will be 5.8% 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 Denise M. Faingar at [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division