CBP Ruling N022938 — The tariff classification of Brian the Brain Interactive Roommate from China

Tariff classification

Headings: 9503

GRI rules applied: GRI 3(a), GRI 3(b)

Product description

In your request Brian the Brain is described as being designed to help with homework, to entertain, to make calls and to keep you organized. Features include the Encyclopedia Britannica, a dictionary, a calculator, world history timeline, digital clock, calendar, personal organizer, speaker phone, interactive games to play, trivia, jokes and humor. There is also a jack for an MP3 player. The item is operated by 4 AA and 3 AAA batteries. When activated, Brian the Brain speaks, emits lights and sounds and moves its head and blinks its eyes. It has voice-recognition ability for certain verbal commands. A miniature alpha-numeric keypad is connected by a wire to the item and is used to perform and/or confirm certain commands. Brian the Brain is said to be able to learn information about its owner and adjust its programming to the user’s needs. The recommended age for Brian the Brain is 8 years and up. The sample will be returned, as requested. Since the item constitutes a composite good and classification cannot be made in accordance with GRI 3(a), the essential character must be determined in accordance with GRI 3(b). Explanatory Note (EN) VII to GRI 3(b) states “…goods are to be classified as if they consisted of the material or component, which gives them their essential character…” EN VIII to GRI 3(b) states that: “The factor, which determines essential character, will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods”. While the item has the ability to perform many features such as a dictionary, a calculator, digital clock, etc., these features are cumbersome to access and would not constitute its essential character. After consideration, it is this office’s opinion that Brian the Brain is principally a source of amusement and fun for children and that its essential character is that

CBP rationale

The applicable subheading for Brian the Brain Interactive Roommate will be 9503.00.0080, Harmonized Tariff Schedule 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.

Full text

N022938 March 5, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Brian S. Clement V. Alexander & Co. Inc. 22 Century Blvd., Suite 510 Nashville, TN 37214 RE: The tariff classification of Brian the Brain Interactive Roommate from China Dear Mr. Clement: In your letter dated January 17, 2008, you requested a tariff classification ruling. A sample of Brian the Brain Interactive Roommate, item number MG010, was received with your inquiry. In your request Brian the Brain is described as being designed to help with homework, to entertain, to make calls and to keep you organized. Features include the Encyclopedia Britannica, a dictionary, a calculator, world history timeline, digital clock, calendar, personal organizer, speaker phone, interactive games to play, trivia, jokes and humor. There is also a jack for an MP3 player. The item is operated by 4 AA and 3 AAA batteries. When activated, Brian the Brain speaks, emits lights and sounds and moves its head and blinks its eyes. It has voice-recognition ability for certain verbal commands. A miniature alpha-numeric keypad is connected by a wire to the item and is used to perform and/or confirm certain commands. Brian the Brain is said to be able to learn information about its owner and adjust its programming to the user’s needs. The recommended age for Brian the Brain is 8 years and up. The sample will be returned, as requested. Since the item constitutes a composite good and classification cannot be made in accordance with GRI 3(a), the essential character must be determined in accordance with GRI 3(b). Explanatory Note (EN) VII to GRI 3(b) states “…goods are to be classified as if they consisted of the material or component, which gives them their essential character…” EN VIII to GRI 3(b) states that: “The factor, which determines essential character, will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods”. While the item has the ability to perform many features such as a dictionary, a calculator, digital clock, etc., these features are cumbersome to access and would not constitute its essential character. After consideration, it is this office’s opinion that Brian the Brain is principally a source of amusement and fun for children and that its essential character is that of a toy. The applicable subheading for Brian the Brain Interactive Roommate will be 9503.00.0080, Harmonized Tariff Schedule 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 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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