The tariff classification of a “T-Rex Projector & Room Guard” from China

N289613 September 13, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Bill Helms Smith, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a “T-Rex Projector & Room Guard” from China Dear Mr. Helms: In your letter dated August 18, 2017, on behalf of Neat-Oh International, LLC, you requested a tariff classification ruling. A sample of the “T-Rex Projector & Room Guard,” Item # A2257XX, was submitted with your inquiry. The item consists of a poseable plastic T- Rex Dinosaur incorporating a projector. The dinosaur measures approximately 15” in length and is packaged with 3 changeable disks containing 8 images each. The discs are intended to be inserted into the center of the figure to project images. The T-Rex Projector & Room Guard is designed to project the images from the 3 included discs. Based on the quality and construction of the item, children will derive amusement by projecting the various images on any convenient surface. The projector at hand possesses the quality and degree of sophistication associated with a toy. The room guard feature is activated by a sensor positioned on the dinosaur figure that causes the dinosaur to “roar” when motion is detected. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “T-Rex Projector & Room Guard” 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. 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