The tariff classification of the “Jake’s Talking Spyglass with Headband” from China

N198071 January 20, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd. Segundo, CA 90245 RE: The tariff classification of the “Jake’s Talking Spyglass with Headband” from China Dear Ms. Shafran: In your letter dated November 23, 2011 you requested a tariff classification ruling. A sample of the “Jake’s Talking Spyglass with Headband” was received with your request. The product consists of a battery-operated toy plastic spyglass, “Never Land” map and a thin single layered red polyester brushed tricot knit headband imprinted with a skull and crossbones. The items are all pirate-theme replicas of items used by the character Jake from the cartoon series “Jake and the Never Land Pirates.” When looking through the spyglass, which provides no magnification, an image of Captain Hook is printed on the lens. A button on the spyglass, when pressed, plays phrases from Jake and Captain Hook. The packaging is constructed so that a picture of Jake is actually wearing the included headband. Legal Note 4 to Chapter 95 states that heading 9503 applies to “articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.” In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys". This item meets the aforementioned terms of Note 4 to Chapter 95. The overall combination possesses the essential character of toys of heading 9503. A child will use the headband in conjunction with the toy spyglass and play map during role play, imitating Jack spying on the activities of Captain Hook. The headband will add to the amusement of the toys with which they are packaged and has no practical value. The “Jake’s Talking Spyglass with Headband” is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Jake’s Talking Spyglass with Headband” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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, Thomas J. Russo Director National Commodity Specialist Division