The tariff classification of a Redakai Deluxe Figure from China

N175517 July 22, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Sarah Cleary C.H. Robinson International 1800 Nicholas Blvd Elk Grove Village, IL 60007 RE: The tariff classification of a Redakai Deluxe Figure from China Dear Ms. Cleary: This letter replaces New York Ruling N170656, dated July 1, 2011. The tariff number referenced was not valid on the date the letter was issued. A complete corrected ruling follows. In your letter submitted June 10, 2011 you requested a tariff classification ruling on behalf of Spin Master Inc. Photographs of the “Redakai Deluxe Figure with Cards” were received with your inquiry in lieu of samples. The item is part of a new line of Redakai products based on the animated television series. The “Redakai Deluxe Figure with Cards” consists of an articulated plastic Redakai figure and three 3-D “X-Drive Cards.” The submitted photographs were of the Gold Metanoid and Gold Bruticon figures. Each Redakai figure measures approximately 8” tall and is constructed with an electronic “Microglyph” component on its chest which uses three button cell batteries to operate. The “X-Drive Cards,” which measure 3.5” (H) x 2.5” (W), are printed with special powers and have three unique micro-dots embedded in them. These cards are designed to be inserted into the figure which activates the Microglyph component by reading the micro-dots and animating the card image. The “Redakai Deluxe Figure with Cards” is principally designed for the amusement of children 6 years of age and older. The “X-Drive Cards” are wholly manufactured in the United States and then shipped to China where they are repackaged in the final retail packaging with the figure, which is made in China. You state that there is no further processing of the cards undertaken outside of the United States. When the “Redakai Deluxe Figure with Cards” is imported it is always packaged for retail sale. Since the “X-Drive Cards” are of U.S. origin, they may be eligible for duty free treatment under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), upon return to the United States. Subheading 9801.00.10, HTSUS, provides for duty-free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Items satisfying the aforementioned conditions will be afforded duty-free treatment, provided the documentation requirements of 19 C.F.R. 10.1 are satisfied. The applicable subheading for the “Redakai Deluxe Figure with Cards” 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. 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