The tariff classification of a radio-controlled truck with shot cup from China

N280959 November 23, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090; 8526.92.5000; 3924.10.4000 Ms. Tina Cavaretta WEMCO, Inc. 200 James Drive East St. Rose, LA 70087 RE: The tariff classification of a radio-controlled truck with shot cup from China Dear Ms. Cavaretta: In your letter dated September 9, 2016, you requested a tariff classification ruling. A sample of the “Radio Controlled Shot Wheels,” style# 41WW340050, was received with your inquiry. The item consists of a plastic 1:24 scale flat-bed remote-controlled truck, a hand-held remote control, and a removable plastic tire that holds a plastic shot cup. The shot cup is a 1 oz. cylindrical plastic tumbler that measures approximately 2” in height, 1.5” in diameter across the open top and 1.25” across the base. The truck uses 3 AA batteries and the controller uses 2 AA batteries which are not included. The truck drives in both forward and reverse, but can only be turned when going in reverse. The truck is intended to deliver the shot cup to someone nearby by using the remote control device. The packaging states that it is “Not Intended for Minors.” Drinking and playing with the truck are different activities. Therefore, the truck, remote controller and plastic shot cup will not be regarded as a set and each of these items must be classified separately. The applicable subheading for the radio-controlled truck will be 9503.00.0090, 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…Other.” The rate of duty will be Free. The applicable subheading for the hand-held radio remote controller will be 8526.92.5000, HTSUS, which provides for “Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio remote control apparatus: Other.” The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the plastic shot cup will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware…of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 percent ad valorem. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division