The tariff classification of a “Dancing Groot” from China

N263554 April 27, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Peter Baskin Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of a “Dancing Groot” from China Dear Mr. Baskin: In your letter dated April 3, 2015, you requested a tariff classification ruling on behalf of KIDdesigns, Inc. A sample of the “Dancing Groot,” model no. GG-408, was received with your inquiry. The item consists of an amusing three-dimensional depiction of the baby Groot character from the “Guardians of the Galaxy” film, “planted” in a white pot. When a button is pressed inside the pot, the baby Groot figure, which is constructed of a soft plastic, dances to the song “I Want You Back” from the Jackson 5, replicating a scene from the film. Children may interact with baby Groot by making noises or other sounds to see its reaction as an audio sensor built into the item causes the baby Groot figure to dance to other sounds or music it detects nearby. The item operates using three AA batteries, which are included. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Dancing Groot” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 Klein Kirschner Director National Commodity Specialist Division