The tariff classification of a Constructional Toy from Denmark

NY C85788 May 15, 1998 CLA-2-95:RR:NC:SP:225 C85788 CATEGORY: Classification TARIFF NO.: 9503.30.0000; 8524.39.4000 Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.I. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a Constructional Toy from Denmark Dear Mr. Baskin: In your letter dated March 26, 1998 you requested a tariff classification ruling on behalf of your client LEGO Systems, Inc. The instant product is called "MindStorms". The provided sample is a pre-production retail packed collection of plastic constructional pieces, motors, sensors, and battery-powered components used to build various figures or objects. Once built, the figure or object can be programed to carry out simple tasks, or a sequence of tasks, using software that is included with the product on a CD-ROM disc. According to the information provided, there will be a series of "MindStorms" sets. All the sets will include the components mentioned above as will as an instruction booklet. Some "MindStorms" sets may include a miniature television camera which would enable a user to control the built figure or object from a remote location. Your sample is being returned under separate cover. Although considered a GRI 1 toy set, the CD-Rom must be broken out and classified separately according to Legal Note 6 to Chapter 85, HTUSA, which states that: "[r]ecords, tapes and other media of heading 8523 or 8524, HTUSA, remain classified in those headings, whether or not they are entered with the apparatus for which they are intended." The applicable subheading for the "MindStorms" sets will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;....: Other construction sets and constructional toys, and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the CD-ROM software component will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to the user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be 1.9 percent ad valorem. 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 Alice J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division