The tariff classification of five baby and toddler Leapfrog items from China

N275850 June 15, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071; 9504.90.9080 Mr. Jeff Chow Air Tiger Express (USA) Inc. 17000 E. Gale Avenue City of Industry, CA 91745 RE: The tariff classification of five baby and toddler Leapfrog items from China Dear Mr. Chow: In your letter dated April 19, 2016, you requested a tariff classification ruling on behalf of Leapfrog Enterprises, Inc. Samples of five items were submitted with your inquiry. The first item, “Scout’s Goodnight Light,” item SKU #19317, is a plastic interactive toy in the shape of a rocket ship that projects numbers, colors, stars and planets on any nearby surface. The toy asks the child questions pertaining to the projected images. It also comes equipped with a music mode that produces three different sounds that work on a timer. The item is principally designed for the amusement of children 9 months and older. The second item, “Count & Colors Band,” item SKU 19312, consists of a plastic interactive two-tier toy that portrays the puppy “Scout” playing the piano on the upper stage and 5 colorful instruments containing the numbers 1 to 5 on the lower tier. The item contains 3 modes: music, colors and numbers. By pressing each of the instruments, the toy encourages the child to learn the sounds of each of the instruments as well as the colors and numbers associated with them. Moreover, pressing the instruments causes “Scout” to move and “rock out with every touch.” The item is principally designed for the amusement of children 6 months and older. The third item, “Learn & Groove Musical Mat,” item SKU #19310, consists of a 4 foot long mat printed with 10 colorful circles containing different animals playing musical instruments, along with the numbers 1 to 10. A plastic controller located at the top of the mat contains a combination on/off and volume switch and a large orange button that allows the child to switch between three modes of play on the mat, containing over 50 songs and phrases that children will interact with. By hopping, jumping and dancing on the circles, children can make their own music, while at the same time, learn the numbers 1 to 10, the sounds of the different instrument, as well as other important motor skills. The item is principally designed for the amusement of children 2 years of age and older. The fourth item is referred to as “Count & Crawl Kitty,” SKU 19331. It consists of a plastic cat with two wheels as back legs and two front legs holding a ball of yarn. The cat can either be rolled along or made to sit upright so that the child can “bat” the yarn to hear songs. The body of the cat is made up of 20 circular musical “keys,” ten on each side, that contain different notes as well as the numbers from 1-20 printed on them. Children will derive amusement by interacting with the toy by creating their own music or by rolling the cat and listening to the music. The item is principally designed for the amusement of children 9 months and older. The last item, referred to as “Leap Letters,” SKU 19322, is a timed game which challenges children to match the 26 letters of the alphabet into the appropriate slots on the base before it pops and ejects the letters. The timer plays the alphabet song and accelerates in tempo as time runs down. Another variation of this game is where children compete against each other and to see how many three-letter words they can create in an allotted time period. The applicable subheading for “Scout’s Goodnight Light,” “Count & Colors Band,” “Learn & Groove Musical Mat” and “Count & Crawl Kitty” will be 9503.00.0071, 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: Under 3 years of age.” The rate of duty will be Free. The applicable subheading for “Leap Letters” will be 9504.90.9080, HTSUS, which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…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 https://hts.usitc.gov/current. 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 james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division