The tariff classification of “My Pal Scout” and “My Pal Violet” from China

N251460 April 9, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Jackii Chen Air Tiger Express Inc. 17000 E. Gale Avenue City of Industry, CA 91745 RE: The tariff classification of “My Pal Scout” and “My Pal Violet” from China Dear Ms. Chen: In your letter dated March 4, 2014, you requested a tariff classification ruling on behalf of Leapfrog Enterprises Inc. Samples of the “My Pal Scout,” “My Pal Violet,” two “LeapPad” gel skins and a diagram of the bumper stand were received with your inquiry. The first two items consist of a three-dimensional stuffed plush representation of the Leapfrog characters Scout and Violet that can be personalized to interact with a child. Both characters come equipped with a USB cable that can be connected to any computer to download content from the Leapfrog Connect Application, allowing Scout and Violet to speak the child’s name as well as choose the child’s 10 favorite melodies and songs. One can also personalize the learning by instructing the Scout or Violet puppies to say the child’s favorite animal, food, color, etc. By pressing any of the paws or stomach a child can get Scout or Violet to “teach” him or her about feelings or emotions, counting, daily routines as well as play their favorite songs and melodies. Both Scout and Violet are principally designed for the amusement of children 6 to 36 months of age. The applicable subheading for “My Pal Scout” and “My Pal Violet” 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/. The classification of the remaining styles in your request, item #32427 (Leap Pad Gel Skin Purple), Item #32955 (Leap Pad Gel Skin Green) and item #31456 (Bumper Stand), involves a consideration of whether the merchandise is classifiable in heading 4202 or heading 3926 of the HTSUS.  Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances.  Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to items 32427, 32955 or 31456. The classification determination may be impacted by court cases currently pending in the Court of International Trade.  See Sakar International v. United States, Ct. No. 12-00085 and 12-00120.     If you wish, you may resubmit your request for a prospective ruling on these three styles after the appropriate court cases have been resolved.  We are returning the samples. 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 [email protected]. Sincerely, Gwenn K. Kirschner Acting Director National Commodity Specialist Division