E83130 E8 Ruling Active

The tariff classification of a learning toy from China.

Issued June 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

The merchandise consists of the Little Learning Quizbot, model #A0950. The article is a battery-operated robot-shaped device programmed with a printed circuit board subassembly. It offers a multiple of activities including electronic matching, memory and sequencing games and mix and match pieces to reconfigure the robot. The robot has sound effects and visual effects like flashing eyes and rotating ears. Little Learning Quizbot is principally a source of amusement and fun for children. Like many other toys of this type, its play value succeeds in introducing language and number skills and stimulating creativity and use of memory and logic in the young user.

CBP rationale

The applicable subheading for the Little Learning Quizbot will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other…toys.

Full text

NY E83130 June 25, 1999 CLA-2-95:RR:NC:2:224 E83130 CATEGORY: Classification TARIFF NO.: 9503.49.0025 A. Arndt Team Concepts North America, LTD. 331 Eisenhower Lane South Lombard IL 60148 RE: The tariff classification of a learning toy from China. Dear Mr. Arndt: In your letters of March 30 and May 17, 1999, you requested a tariff classification ruling. The merchandise consists of the Little Learning Quizbot, model #A0950. The article is a battery-operated robot-shaped device programmed with a printed circuit board subassembly. It offers a multiple of activities including electronic matching, memory and sequencing games and mix and match pieces to reconfigure the robot. The robot has sound effects and visual effects like flashing eyes and rotating ears. Little Learning Quizbot is principally a source of amusement and fun for children. Like many other toys of this type, its play value succeeds in introducing language and number skills and stimulating creativity and use of memory and logic in the young user. The applicable subheading for the Little Learning Quizbot will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other…toys. The duty rate will be free. 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 Tom McKenna at (212) 637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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