The tariff classification of various Teenage Mutant Ninja Turtle figures from China

N271953 February 8, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Shanshan Liang The Mooney Law Firm LLC. 1911 Capital Circle N.E. Tallahassee, FL 32308 RE: The tariff classification of various Teenage Mutant Ninja Turtle figures from China Dear Ms. Liang: In your letter dated January 8, 2016, you requested a tariff classification ruling on behalf of Santoki, LLC. Samples of three variations of “Teenage Mutant Ninja Turtle (TMNT) Clip Light” figures were submitted with your inquiry. Each one of the samples is a three-dimensional replica of a TMNT character and measures approximately 3.5” high. All three figures are made of plastic, have a posable head, arms and legs, and contain an LED light in the bottom of each foot. The lights are activated when a small on-off button, disguised as part of the turtle’s shell, is depressed. The lights are powered by 2 button cell batteries that are included and are not replaceable. The three variations of this product are as follows: Variation #1 contains a spring-loaded clip on the turtle’s shell, which allows the item to clip onto various objects such as clothing, backpacks and the like. It also comes with an optional elastic band, measuring approximately 15” in length, that contains Velcro hooks and loops on the opposite ends, allowing it to be secured to objects that are not easily attachable by means of the clip. Variation #2 comes with the identical spring-loaded clip as in variation #1. In addition, it has a metal clip and ring secured to the top of the figure’s head. It does not contain the optional elastic band. Variation #3 comes equipped with the metal clip and ring found on variation #2, but it does not contain the spring-clip or the elastic band. In your request you suggest that all of the items should be classified as toys. This office agrees that the “TMNT Clip Lights” are considered to be “toys.” They consist of full-bodied representations of the characters that they are representing, they contain a posable head, arms and legs, have amusing appearances and provide significant manipulative play value. Therefore, these items belong to a class or kind of merchandise that are principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “TMNT Clip Lights” 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, Deborah Marinucci Acting Director National Commodity Specialist Division