The tariff classification of the “Wrapples” toy bracelet from China

N304836 July 1, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of the “Wrapples” toy bracelet from China Dear Mr. Vu: In your letter dated June 14, 2019, you requested a tariff classification ruling. A sample of the “Wrapples” toy bracelet, Walgreens Item Code (WIC) 258963, was received with your inquiry. The item under review is marketed as the “cutest furry best friend you’ll ever connect with.” The item is an electronic “talking” toy pet with a slap-band tail that is designed to be wrapped securely around the wrist and taken anywhere the child will go. It is battery operated with an on/off switch and two AAA batteries are included. The head and tail are covered by a plush polyester material and the whimsical face has a moving mouth and eyes that change colors depending on the “pet’s” mood. The 50+ sounds can be activated by pressing a petting sensor located on top of the head or by pressing a button located behind the right ear. The “Wrapples” can talk and chat with each other and will also go to sleep when left in a hanging down position. WIC 258963 is an assortment of various Wrapples and each individual style is labeled on the packaging. The talking pet is principally designed for the amusement of children ages 5 and older. “Wrapples” is considered to be a composite good consisting of a talking pet and a slap bracelet. When the essential character of a composite good can be determined, the whole product will be classified according to GRI 3(b) which states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the talking pet imparts the essential character of the good. The applicable subheading for the “Wrapples” 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