N236363 N2 Ruling Active

The tariff classification of the Read Along Scout from China

Issued January 9, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

The item consists of a three-dimensional stuffed plush representation of the Leapfrog character Scout along with five books. Scout the dog contains five interactive sensors and is designed to be used with each of the five 9-page books included in the package. Children choose a storybook they want to hear by selecting the corresponding number on Scout’s collar. Scout responds by telling the story and prompting the children to follow commands such as “Pat my head if you have the book with you,” “Pat my head to turn to the next page” or acknowledge the command and ask a question such as “Do you remember what color the cow is?” The item will be considered a set for tariff purposes, with the essential character being imparted by the plush Scout toy. Read Along Scout is principally designed for the amusement of children two years of age and older.

CBP rationale

The applicable subheading for the Read Along Scout will be 9503.00.0071, 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.

Full text

N236363 January 9, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. Jeff Chow Air Tiger Express Inc. 17000 E. Gale Avenue City of Industry, CA 91745 RE: The tariff classification of the Read Along Scout from China Dear Mr. Chow: In your letter dated December 6, 2012, you requested a tariff classification ruling on behalf of Leapfrog Enterprises Inc. Photographs and descriptive literature of the Read Along Scout were received with your inquiry. The item consists of a three-dimensional stuffed plush representation of the Leapfrog character Scout along with five books. Scout the dog contains five interactive sensors and is designed to be used with each of the five 9-page books included in the package. Children choose a storybook they want to hear by selecting the corresponding number on Scout’s collar. Scout responds by telling the story and prompting the children to follow commands such as “Pat my head if you have the book with you,” “Pat my head to turn to the next page” or acknowledge the command and ask a question such as “Do you remember what color the cow is?” The item will be considered a set for tariff purposes, with the essential character being imparted by the plush Scout toy. Read Along Scout is principally designed for the amusement of children two years of age and older. The applicable subheading for the Read Along Scout will be 9503.00.0071, 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: Under 3 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

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