N265973 N2 Ruling Active

The tariff classification of the “Little One’s Laptop” from China

Issued July 17, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

The item is a toddler’s version of a “real” laptop. The outer case is decorated with an image of a cat’s face and has a built-in carry handle. It folds open like a laptop to reveal six colorful buttons that contain the letters A, B, C, and the numbers 1, 2, and 3, each in a different shape. The “screen” displays a colorful printed scene which has lights that blink when music plays or children press the various buttons. There is also a “space bar,” a built-in two-button “mouse” and speaker, as well as a switch that controls the volume. It is principally designed to amuse children 12 months of age and older, while introducing them to basic letters, numbers and shapes.

CBP rationale

The applicable subheading for the “Little One’s Laptop” 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

N265973 July 17, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Little One’s Laptop” from China Dear Ms. Aldinger: In your letter dated June 15, 2015, you requested a tariff classification ruling. A sample of the “Little One’s Laptop,” Rite Aid item 9034924, was received with your inquiry. The item is a toddler’s version of a “real” laptop. The outer case is decorated with an image of a cat’s face and has a built-in carry handle. It folds open like a laptop to reveal six colorful buttons that contain the letters A, B, C, and the numbers 1, 2, and 3, each in a different shape. The “screen” displays a colorful printed scene which has lights that blink when music plays or children press the various buttons. There is also a “space bar,” a built-in two-button “mouse” and speaker, as well as a switch that controls the volume. It is principally designed to amuse children 12 months of age and older, while introducing them to basic letters, numbers and shapes. The applicable subheading for the “Little One’s Laptop” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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