CBP Ruling N022562 — The tariff classification of a Littlest Pet Shop Digital Pen from China

Tariff classification

Headings: 9503

Product description

You are requesting the tariff classification on a product that is identified as a Littlest Pet Shop Pen toy; there is no designated item number for the toy. Although the item is a functional pen, there is actually a digital toy pet incorporated into the pen barrel. The pen measures approximately 5 ½ inches long and features a LCD display screen that is activated when the mini pet button on the pen is pressed by a child. The user derives amusement from pretending that the digital pet is “alive”. The child digitally feeds, grooms, cleans and plays with the pet. This office considers the product a digital toy pet classifiable in Chapter 95 of the HTSUS. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Littlest Pet Shop Digital Pen toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models…puzzles of all kinds; parts and accessories thereof…other.

Full text

N022562 February 8, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket RI 02862-0200 RE: The tariff classification of a Littlest Pet Shop Digital Pen from China Dear Ms. Borges: In your letter dated January 24, 2008, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Littlest Pet Shop Pen toy; there is no designated item number for the toy. Although the item is a functional pen, there is actually a digital toy pet incorporated into the pen barrel. The pen measures approximately 5 ½ inches long and features a LCD display screen that is activated when the mini pet button on the pen is pressed by a child. The user derives amusement from pretending that the digital pet is “alive”. The child digitally feeds, grooms, cleans and plays with the pet. This office considers the product a digital toy pet classifiable in Chapter 95 of the HTSUS. The sample will be returned, as requested. The applicable subheading for the Littlest Pet Shop Digital Pen toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models…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 http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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