The tariff classification of four "Robodoodlers" from China

NY M86357 September 20, 2006 CLA-2-95:RR:NC:2:224 M86357 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Dana Antoine Carmichael Int’l Service 533 Glendale Blvd. Los Angeles, CA 90026-5097 RE: The tariff classification of four “Robodoodlers” from China Dear Ms. Antoine: In your letter dated September 6, 2006, you requested a tariff classification ruling, on behalf of Strottman Int’l Inc., your client. You are requesting the tariff classification on 4 items that are identified as “Robodoodlers”, plastic toy robot/crayon holders. No item numbers have been designated for the products, however, the “Robodoodlers” are identified as follows: Cheerleader, Launcher, Top Head, and Pull Back. The first item, the Cheerleader, is so named because when one depresses a button on the robot, the arms of the toy rise in the air in cheerleader fashion. The second item, the Launcher, is constructed in two parts: the top portion that has three wheels attached to its underside and the bottom stationary portion of the robot. When the lever on the robot is pressed the top portion of the robot becomes mobile due to the attached wheels. The third item, Top Head, is representative of a standing robot with a blue and yellow body whose orange head is constructed to spin like a top when the mechanism is engaged. The fourth item, Pull Back, is a plastic robot that incorporates rubber wheels in its top portion. When the robot is pulled back about fifteen inches on a flat surface it is propelled forward by an internal mechanism that sets the wheels in motion. All four of the “Robodoodlers” will be imported with a crayon and each may be used as a crayon holder. The samples will be returned, as requested by your office. Each of the four “Robodoodlers”, as described in the preceding paragraph, is considered a composite good for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that imparts the essential character to the product will determine the classification of the composite good. It is the opinion of this office that the toy robot portion of each “Robodoodler”: the Cheerleader, the Launcher, Top Head, and Pull Back, imparts the essential character to each of the four composite goods. Therefore, the applicable subheading for the four “Robodoodlers” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division