The tariff classification of an animated “Sorting Hat” from China

N305699 August 26, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of an animated “Sorting Hat” from China Dear Mr. Vu: In your letter dated August 7, 2013, you requested a tariff classification ruling. A sample of an item identified as a “Sorting Hat,” Walgreens Item Code (WIC”) 549221, was received with your inquiry. The sample will be returned under separate cover. The item is a battery-operated hat made mainly of polyester fabric and plastic (three AA batteries are included). It is marketed as a talking animatronic hat with mouth movement. It is designed to replicate the real Sorting Hat that appeared in the “Harry Potter” movie. When activated by pressing a button on the brim, the 17” tall duplicate will repeat the pre-recorded message, “Try me on, I will tell you where you ought to be,” while the mouth will be moving in unison. In the movie, the Sorting Hat was used to magically determine which of four schools each new student would be assigned to at “Hogwarts,” a school of witchcraft and wizardry. The item is principally designed for the amusement of children ages 5 years of age and older. The applicable subheading for the “Sorting Hat” 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 http://www.usitc.gov/tata/hts/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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, Thomas J. Russo Director National Commodity Specialist Division