CLA-2-95:OT:RR:NC:N4:424
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of various lighted items from China
Dear Mr. Kavanaugh:
In your letter dated December 10, 2014, you requested a tariff classification ruling on behalf of Tech4Kids, Inc.
Samples of five children’s lighted items were submitted with your inquiry and will be returned to your office. The first item is identified as the “My Little Pony Project-A-Lite.” The item comes with 6 plastic lens caps that when inserted on to the end of the handheld toy “projector” will project 6 different images using LED lights. The lenses, when not in use, are stored in the base of the device. The item will be available in a variety of licensed character motifs. Two AAA batteries are required to operate the toy but are not included.
The second item is the “Teenage Mutant Ninja Turtle (TMNT) Action Lite.” The item is a plastic, full-bodied, three dimensional representation of a “TMNT” character. The “lite” is located in the base of the item and when activated provides a soft light which creates the appearance of a glowing character. Included with this product are three non-replaceable button cell batteries. The item is also available in a variety of different licensed characters.
The third item is the “SpotLite My Little Pony Micro Lite.” The item is a mini “squishy” character, measuring approximately 1.5” in height, that when squeezed activates a bright LED light that can function as a flashlight. Three non-replaceable button cell batteries are included with this item and it is also available in a plethora of licensed characters.
The fourth item is the “Hello Kitty Charm Lite.” It consists of a plastic full-bodied representation of the “Hello Kitty” character complete with red hair bow and vest. There is a bright LED light in the bow and in one of the feet. When the head is depressed it activates both lights. Also included is a plastic strap to attach to backpacks. This item will also be available in a variety of licensed characters.
The final item is the “SpotLite My Little Pony Character Lite.” The item consists of a full-bodied, three-dimensional representation of a “My Little Pony” character. Protruding from the back of the figure’s head are two wires that are attached to a plastic battery encasement in the shape of a star. The star contains an on-off button that should have activated the LED lights in the figure but unfortunately the sample that was received did not operate. Therefore, we will not be able to rule on this item at this time. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you along with a working sample and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.
In your request you suggest that all of the items should be classified as toys. This office agrees that the “Teenage Mutant Ninja Turtle Action Lite” is considered to be a “toy.” It consists of a full-bodied representation of the character that it intends to represent, having amusing appearances and providing manipulative play value. While the item lights up, the light that is emitted is not enough to provide light to the surrounding area, thereby limiting its utilitarian function or purpose. Therefore, the item belongs to a class or kind of merchandise that is principally designed for amusement. Similarly, the “My Little Pony Project-A-Lite” is also principally designed for amusement and any utilitarian function would only be considered incidental to its amusement.
However, the “SpotLite My Little Pony Micro Lite” and the “Hello Kitty Charm Lite” have a utilitarian function as a flashlight and therefore, would not be classified under Chapter 95 as a toy. Please note: The issue of the classification of LED flashlights under subheading 8513.10.2000, HTSUS, is currently pending before the United States Court of International Trade (CIT) in the matter of The Coleman Company v. United States, Ct. No. 14-00008. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.
In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of International Trade, we are unable to issue a classification ruling letter to you with respect to the “SpotLite My Little Pony Micro Lite” and the “Hello Kitty Charm Lite.”
When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to the address as stated above.
The applicable subheading for the “Teenage Mutant Ninja Turtle Action Lite” and the “My Little Pony Project a Lite” 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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division