The tariff classification of the “Cars Lightning McQueen” smart toy from China

N287580 July 13, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Travis Parke Sphero, Inc. 4772 Walnut St. Suite 206 Boulder, CO 80301 RE: The tariff classification of the “Cars Lightning McQueen” smart toy from China Dear Mr. Parke: In your letter submitted June 21, 2017, you requested a tariff classification ruling. A sample of the “Lightning McQueen” racing car, Model C001, was received with your inquiry. “Lightning McQueen” is a scale model of the leading character in the Disney/Pixar “Cars” franchise. Lightning McQueen is composed of a lightweight plastic with a rubber front bumper. It contains a built-in LCD screen that allows its eyes to be fully expressive. It also is equipped with six independent motors that facilitate the steering, driving and even the movement of the mouth and bumper when it speaks. This also enables the car to bob and tilt while remaining stationary. Lightning McQueen contains an internal lithium battery and is charged by using a charging cable, which is included in the box along with a quick start instruction guide. It is controlled by downloading an app to one’s smartphone, tablet or similar Bluetooth compatible device. By tapping on the hood, trunk, sides and top you can watch Lightning McQueen’s eyes, mouth and chassis move with great detail matching the mannerisms and style of the original animated character, while delivering countless number of quips it would say. The item is packaged in a foil-covered box that contains a drawer for the charger and guide. The box measures approximately 11.0” (L) x 5.5” (W) x 6.0” (H) and weighs approximately 4.25 lbs. Lightning McQueen is principally designed for the amusement of children 5 years of age and older. The applicable subheading for “Lightning McQueen” racing car 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 Associate Hershel Rosenfeld at hershel.rosenfeld@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division