The tariff classification of the Hot Wheels Video Racer from China

N163596 May 27, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Lisa Shafran Mattel, Inc. 333 Continental Blvd. Mail Stop M1-1420 El Segundo, CA 90245 RE: The tariff classification of the Hot Wheels Video Racer from China Dear Ms. Shafran: In your letter dated April 26, 2011, you requested a tariff classification ruling. A sample of the Hot Wheels Video Racer, Mattel item number W6721 (red racer), was submitted with your inquiry. Also available for sale will be a green racer sold as Mattel item number W6722. Both are part of Mattel assortment number W1647. The Hot Wheels Video Racer is a working 1:64 scale plastic Hot Wheels car that is compatible with Hot Wheels gravity track sets. Built into the car is a functional video camera, with the lens portion facing forward from the hood of the car. On the undercarriage of the car is a 1.2” color LCD screen and three buttons which control the functions of the camera: record, playback and delete. The video camera is capable of recording approximately 12 minutes of video with audio on the non-removable and non-expandable built-in flash memory. While the video can be played back and viewed on the LCD screen, playback with audio is only possible from a computer once the video is downloaded via the supplied USB cable. In addition to the car and USB cable, which also serves to recharge the 3.7V lithium polymer battery, the retail package also includes a protective action case, 4 mounting brackets, 2 adhesive strips and a Velcro strap. The protective action case serves as both a storage case as well as a way to attach the Video Racer, by means of the clip and strap, to a bicycle, helmet, etc., to record video in one of many other action environments. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). While the item has the ability to record video, it has a limited recording capability and a lower video quality compared to what one would expect from a stand-alone video camera. It is this office’s opinion that the Hot Wheels Video Racer is principally a source of amusement and fun for children five years of age and older and that its essential character is that of the toy car. During play activity, children may choose to play with the car as they would with any ordinary Hot Wheels car without using the video camera feature. Children will also derive amusement from seeing the video they created from the perspective of the car while racing it along on a track set or on the floor as they pretend to be inside driving the Hot Wheels car. The applicable subheading for the Hot Wheels Video Racer will be 9503.00.0083, 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: labeled for use by persons 3 to 12 years of age.” 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