The tariff classification of the “Time Teaching Toolkit” from China

N283633 March 17, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Will Beames Timex Group USA 555 Christian Road Middlebury, CT 06762 RE: The tariff classification of the “Time Teaching Toolkit” from China Dear Mr. Beames: In your letter dated February 13, 2017, you requested a tariff classification ruling. A sample of the Timex “Time Teaching Toolkit” was submitted with your inquiry. The item is a kit that is composed of an imitation analog toy clock with moveable hour, minute, and second hands that are labeled, a quartz analog children’s watch and a set of 12 flash cards. The country of origin for the quartz analog movement is the Philippines, while the watch case and strap are manufactured in China.  The plastic toy clock and flash cards are made in China. All of the contents are packaged together for retail sale in a window box from the Philippines. The item is designed so that all of the articles will be used together to teach children to tell time. The child is shown flashcards with different times displayed on them and he/she must set the watch and toy clock to the same time displayed on the cards. The faces of the toy clock and watch, as well as the watch band, have a matching gecko-theme. The contents of the kit are put up in a manner indicating its use as an educational toy. By following the instructions, children will derive amusement setting the watch to match the flash cards while learning to tell time in an amusing manner. It is designed for children 4 years of age and older. The item is considered a set for classification purposes. Being that the different components of the Timex “Time Machines" work together to obtain the desired result of teaching a child how to tell time and are equally essential to the item’s performance, no essential character can be determined. By application of GRI 3(c), the Timex “Time Teaching Toolkit” will be classified under the subheading which occurs last in numerical order among those which equally merit consideration. In this instance, the heading 9503 occurs last. The applicable subheading for the Timex “Time Teaching Toolkit” 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 https://hts.usitc.gov/current. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the items will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, they would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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