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N3620942026-06-29New YorkClassification

Applicability of subheading 9810.00.3500 to various articles from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

Applicability of subheading 9810.00.3500 to various articles from China

Ruling Text

N362094 June 29, 2026 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9810.00.3500 Samir Varma Thompson Hine LLP 1919 M Street, N.W., Suite 700 Washington, DC 20036 RE: Applicability of subheading 9810.00.3500 to various articles from China Dear Mr. Varma: In your letter dated June 4, 2026, you requested a tariff classification ruling on behalf of your client, National Inventors Hall of Fame Inc., (aka “National Inventors”), a non-profit 501(c)(3) organization. Samples of the capybara robot, basswood boat, plastic gearbox, impact/motion light, and a DC motor were received with your inquiry. National Inventors is seeking a ruling, under the free entry provision for educational materials, on articles used in its ‘Camp Inventions’ programs. The camps’ programs are created and administered by National Inventors for elementary and middle school aged children. The programs are designed to promote understanding of science, technology, engineering, and mathematics, (i.e., “STEM”), principles through hands-on, project-based learning. Parents who wish to enroll their children in a camp, or a program, must register directly with National Inventors. The imported articles will be used exclusively by National Inventors for their camps and educational programs and are not for distribution, sale, or other commercial use. Five articles were submitted with your inquiry: The first article is a battery-operated, robotic capybara toy featuring a hard-shell body covered in soft polyester fur with a small plush turtle attached to its back. The toy is equipped with motorized legs and can walk on a flat surface. Children are encouraged to explore how the mechanical components work through hands-on, take-apart play. The design encourages STEM-based learning, allowing children to disassemble the components to observe and explore its robotic operations. The capybara toy measures 6” x 3.5”. The second article features the components of a wooden basswood boat that includes a base, a paddle propeller, and two pegs. As children assemble the craft, they engage in interactive STEM learning, encouraging them to design and test their own methods of propulsion causing the boat travel on water. The boat measures 9.5” x 4” x ¼”. The third article is a plastic gearbox with a small manual wind-up mechanism having 2 metal posts that spin when the item is wound. The gearbox can be used to power the propeller on the basswood boat with the help of rubber bands. The gearbox measures 9.5” x 4” x ¼”. The fourth article is an impact/motion light containing 2 LEDs encased in a dark blue plastic shell and measures 1”x ¼”. The fifth item is a battery operated DC motor with 2 lead wires. The maximum power output ranges from 0.16W to 3W, depending on load. The motor measures 1” x ½”. All five items engage children in a variety of experiments and hands-on learning. The importer is directly responsible for administering the educational programs to the children attending the science based camp programs and National Inventors does not sell or distribute any materials commercially, therefore these articles qualify for the educational free entry provision. The applicable subheading for the capybara robot, basswood boat, plastic gearbox, impact/motion light and DC motor, when imported in compliance with U.S. Note 1 to Subchapter X, Chapter 98, will be 9810.00.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: Letters, numbers, and other symbols … puzzles and games … all the foregoing, whether or not in sets, fabricated to specification and designed for the classroom instructions of children; and containers or holders fabricated to specification and designed for the storage of such instructional articles when not in use.” The rate of duty will be free. U.S. Note 1 to Subchapter X, Chapter 98, HTSUS, provides in pertinent part: Except as provided in subheading 9810.00.20…, or as otherwise provided for in this U.S. Note, the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within five years after being entered. Articles admitted under any provision in this subchapter may be transferred from an institution specified with respect to such articles to another such institution, or may be exported or destroyed under customs supervision, without duty liability being incurred. However, if any such article (other than an article provided for in subheading 9810.00.20 or subheading 9810.00.70) is transferred other than as provided by the preceding sentence, or is used for commercial purposes, within 5 years after being entered, the institution for which such article was entered shall promptly notify customs officers at the port of entry and shall be liable for the payment of duty on such article in an amount determined on the basis of its condition as imported and the rate applicable to it (determined without regard to this subchapter) when entered. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 and Border Protection 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 Irene Tsiavos at Irene.Tsiavos@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division