The tariff classification of the “Professor Einstein” smart toy from China

N289444 September 15, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Nayhout Tan Pailin International 13004 SE 47th Street Bellevue, WA 98006 RE: The tariff classification of the “Professor Einstein” smart toy from China Dear Mr. Tan: In your letter dated August 20,, 2017, you requested a tariff classification ruling on behalf of Hanson Robotics Ltd. A sample of the “Professor Einstein” smart toy, SKU 0001, was received with your inquiry. “Professor Einstein” is an app-enabled interactive scale model robot of the real Albert Einstein. The smart toy can interact with the consumer and answer questions on a variety of subjects such as science and math. Professor Einstein works as a standalone or in conjunction with the company’s free “Stein-o-Matic” app which delivers new, interactive content, daily. Its face emotes and its hand and arm can point. The approximate 15-inch tall device is Wi-Fi enabled, compatible with both iOS and Android phones or tablets, and powered by rechargeable nickel metal hydride batteries that are included. It also contains a battery charger and a quick start guide. “Professor Einstein” features a body camera to see objects in front of him & motion sensors to detect the edge of a table where he’s walking. Directional sound allows him to hear where you are in the room, and turn his head to talk to you. The smart toy contains 9 motors, 5 of which control its facial expressions, voice-recognition technology, a voice box and speaker. The product is principally designed for the amusement of children 13 years of age and older and will be classified as an educational toy. The applicable subheading for the “Professor Einstein” 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. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division