The tariff classification of the “miniTesla Starter Kit” from China

N342040 August 15, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Christoph Wasshuber Lybrary.com 14 Durham Street Somerville, MA 02143 RE:      The tariff classification of the “miniTesla Starter Kit” from China   Dear Mr. Wasshuber: In your letter submitted on August 13, 2024, you requested a tariff classification ruling.  Photographs and a description of the “miniTesla Starter Kit,” were submitted with your inquiry.    The article under consideration, “miniTesla Starter Kit,” is solderless electronic hobby kit designed to teach a hobbyist about electricity.  The kit provides the user with a variety of components to build battery operated experiments.  The components can be combined, and reused repeatedly, in various ways to create multiple electronic experiments.  The kit is compatible, and can be used with, Lego blocks for a more expansive experience.  The “miniTesla Starter Kit,” operates with a 9 volt battery that is required but not included in the retail package.  The kit contains a transparent pegboard, 6 LEDs (light-emitting diodes),  1 diode, 3 integrated circuits, 2 transistors, 1 phototransistor, 1 thermistor NTC, 1 speaker, 1 piezo disc/buzzer, 1 motor, 1inductor, 11 capacitors, 21 resistors, a 9V battery case with on/off switch and PTC fuse, a blank 0.6mm wire (1 meter long), 1 Philips screw driver, 2 steel round head screws, 2 steel nuts, 6 nylon hex spacers, 6 pan head nylon screws, 3 steel spacers, 25 spring contacts, 22 small PCBs to connect the spring contacts, a socket for an 8-Dip,  a 100k potentiometer, a 1.75mm crochet hook, a wire cutter, a plastic box for small parts, and a printed instructions manual.   Once all, or some, of the components have been installed onto the pegboard, wires can be connected between various articles to create circuits described and outlined in the instruction manual.  Electricity supplied by a 9-volt battery will activate sound or lights along the circuits created.  The “miniTesla Starter Kit” is intended and principally designed for the amusement of hobbyist ages 14 years and older. The applicable subheading for “miniTesla Starter Kit,” will be 9503.00.0090, Harmonized Tariff 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…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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division