The tariff classification of the “Kidizoom Smartwatch” from China

N299192 August 15, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Sara Hinst Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of the “Kidizoom Smartwatch” from China Dear Ms. Hinst: In your letter submitted July 19, 2018, you requested a tariff classification ruling. Photographs and a description of the “Kidizoom Smartwatch DX2” by Vtech, Costco Item # 1140414, were submitted with your inquiry. It is an oversized wrist watch which incorporates two cameras with low resolution of 0.3 mega pixels, video with limited length limit of 60 seconds per file, voice recorder, analog/digital clock, timer, pedometer, and many brightly colored children’s games. The strap is made of plastic and the watch is equipped with an electronic touch screen display. The watch is powered by a built-in rechargeable Li-ion Polymer Battery. It does not have Wi-Fi access, but it does have the ability to plug into a USB port to download additional features such as games and apps. The item’s exaggerated appearance, construction and limited capabilities, distinguishes it from a standard watch. Any utilitarian function is incidental to the amusement the item provides, as its size does not make it practical for use as an everyday watch. Similarly, the low resolution camera also distinguishes it from real photography equipment. The watch is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Kidizoom Smartwatch DX2” 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