The tariff classification of children’s museum exhibits from Canada

N324841 April 8, 2022 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Veronique Sauvé Designer Toboggan Design 1124 Marie-Anne Est, Suite 12 Montreal, PQ H2J2B7 Canada RE: The tariff classification of children’s museum exhibits from Canada Dear Ms. Sauvé: In your letter dated March 16, 2022, you requested a tariff classification ruling. Photos and a product description were provided for our review. The merchandise under consideration includes four children’s museum exhibits that provide a hands-on learning experience for children. Each of the exhibits have been specifically designed for the children’s museum in La Cross, Wisconsin and are not available for retail sale. The exhibits are designed to expose children to the skills needed in manufacturing. The first item is identified as the Ball Run Educational Game. The exhibit operates by rolling a colored plastic ball down incline planes. Children turn hands-on deflectors to redirect them to a specific arrival point. It is intended to develop analyzing and problem-solving skills by learning the effects of inclined slopes, gravity and deflecting rebounds. The exhibit measures 9 feet 2 inches x 2 feet 2 inches x 4 feet 4 inches and weighs 600 pounds. The exhibit is made of wood, HDPE plastic, polycarbonate, Acrylic, PET plastic and printed graphics. The second item is identified as the R&D Educational Game. The exhibit operates by reproducing a provided visual graphic by rotative triangular blocks with graphics on them. The exhibit is intended to develop choosing and creating skills by learning pattern identification and classification. The full exhibit measures 6 feet x 2 feet 2 inches x 4 feet 4 inches and weighs 350 pounds. The exhibit is made of wood, HDPE plastic, acrylic, aluminum and printed graphics. The third item is identified as a Conveyor Educational Game. The exhibit operates by allowing children to assemble a three-dimensional graphic structure using small custom foam blocks. The exhibit is intended to develop recognizing and assembling skills by learning structural integrity and stability. The exhibit measures 6 feet x 2 feet 2 inches x 4 feet 4 inches and weighs 300 pounds. The exhibit is made of wood, HDPE plastic, acrylic and printed graphics. The fourth item is identified as a Mural Educational Game. One aspect of the exhibit allows children to use magnetic puzzle pieces to fill the truck-shaped graphic surface. The second aspect is for children to place magnetic gears so that they will properly trigger each other and operate. The exhibit is designed to increase the skills of searching, identifying, and critical thinking as well as observing the cause and effect and differentiation of colors and shapes. The exhibit measures 28 feet 2 inches x 5.5 inches x 9 feet 5.5 inches and weighs 900 pounds. The exhibit is made of wood, HDPE plastic, multi-shield panel and printed graphics. The classification of these products as toys was considered. As detailed in your request and subsequent email correspondence, you have stated that these products are strictly for use in a children’s museum. Based on the images and information provided, the items are designed to provide hands-on interactive learning experiences for children in a museum setting. As noted in your submission, each exhibit features a core experience that is related to manufacturing. Through these experiences children will learn new skills and specific educational notions. The Explanatory Notes to heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), indicates that toys are articles “intended essentially for the amusement of persons (children or adults)”.  When an article is both amusing and functional, we look to Ideal Toy Corp. v. United States, 78 Cust. Ct. 28, 33, C.D. 4688 (1977), where the Customs Court established that when amusement and utility become locked in controversy, the question becomes one of determining whether the amusement is incidental to the utilitarian purpose, or the utility purpose incidental to the amusement.   In determining whether the principal use of a product is for amusement, and thereby classified as a toy, CBP considers a variety of factors, including general physical characteristics, expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.  United States v. Carborundum Co., 63 C.C.P.A. 98, 102, 536 F.2d 373, 377 (1976). In applying those principles to this case, we find that the amusing attributes associated with the products under review, are only incidental to their principal use of providing demonstrational and educational applications in a children’s museum.  Based on the information provided with your request, we find the marketing of the product, as well as the expectation of the ultimate purchaser, emphasize both the learning and the amusing aspects of the goods, however, the focus is on the educational and learning activities.  As noted in your response to our email, any amusement experienced by the child is therefore meant to facilitate the learning process and thus make the exhibits better learning tools, but not to change their nature as learning devices. The merchandise is intended for use as learning tools, and therefore its primary purpose is not that of amusement. Children will learn general scientific phenomenon, while engaging in interactive play, however, these products are not of the same class or kind as toys and cannot be considered toys for tariff purposes as they are principally designed for use as learning pieces in a museum. Although children may derive amusement by observing and engaging with the interactive exhibits, the product components and features indicate that the products are not put up in a form clearly indicating their use as toys. We find that any amusement value associated with these products is incidental to the utilitarian functions as items for educational and demonstrational purposes and are therefore precluded from classification in heading 9503. The applicable subheading for the Ball Run Educational Game, R&D Educational Game, Conveyor Educational Game, and the Mural Educational Game will be 9023.00.0000, HTSUS, which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” 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 the 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 Jason Christie at Jason.M.Christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division