The tariff classification of a "Littlest Pet Shop Digital Planner" from China

N024515 April 9, 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 Planner” from China Dear Ms. Borges: In your letter dated March 5, 2008, you requested a tariff classification ruling. The sample that you have submitted is called the “Littlest Pet Shop Digital Planner” and is part of an extensive line of digital play items. There is no designated item number indicated in your ruling request. The “Littlest Pet Shop Digital Planner,” from here on referred to as the planner, incorporates a digital pet which the child derives amusement from by pretending that the digital pet is alive. Through the use of the planner, the child digitally grooms, feeds and generally takes care of the digital pet. The planner’s 2.5” x 1” LCD touch screen indicates to the child the needs of the digital pet such as when to feed, wash and brush the pet. In addition, the child can pretend shop with the pet or dress the pet up. The planner has a game feature so that the child may play fun games with the pet. Furthermore, the planner also has a calculator function, an address book and a calendar built into it. Beneath the LCD screen is a miniature keypad. Three AAA batteries are included. The recommended age for the “Littlest Pet Shop Digital Planner” is 6 years and up. The planner will be packaged and sold in its own specially designed, form fitted storage/carrying case with an opening for a stylus pen which is also included in the retail packaging. The digital pet planner may be used while in its case by simply opening the flaps on the front of the case, which are held together by a hook and loop closure that conceals the touch screen. The opening is the exact size needed to view the LCD screen and the mini keypad, which are separated by a clear PVC band. The planner can be removed from the case by opening the zippered closure on top. A strap is connected to the zipper for carrying the planner and there is another strap that connects to the stylus pen. Foil stickers, of de minimis value, are also included and are intended to be used for decorating the case or the planner. The sample will be returned, as requested. The applicable subheading for the “Littlest Pet Shop Digital Planner” 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; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division