CLA-2-95:RR:NC:2:224 B87575
Gene Bullard
12145 Stone Gate Way
Northridge CA 91326
RE: The tariff classification of animatronic figures from Mexico.
Dear Mr. Bullard:
In your letter dated July 3, 1997, you requested a tariff classification ruling.
The merchandise is described as animatronic or robotic figures constructed essentially of steel, fiberglass and cloth, and animated with from five to 15 movements per figure. The figures are life-size, configured in human, animal or mythical form, and possess a realistic, cartoon or exaggerated appearance of the idea they seek to represent. The animatronic figures are said to be primarily used as attractions in theme parks and other entertainment centers, notably the Disney theme parks where they appear, among other places, in the Pirates of the Caribbean and the Hall of Presidents exhibits.
Heading 9508, Harmonized tariff Schedule of the United States (HTSUSA), provides, in part, for merry-go-rounds, boat-swings, shooting galleries and other fairground amusements. It is said that the subject animatronic or robotic figures will be principally or solely used in theme parks or amusement parks or centers - locations which we believe are similar in concept to what the framers of the Harmonized Tariff System identified as fairgrounds.
Heading 9508 also includes in its provisionary scope attractions like mazes and freak shows, which we define as shows displaying interesting phenomena. Similarly, visitors to a theme or amusement park may view, to some extent interact with, and enjoy the action exhibits composed of animatronic figures, just as they would any other of the myriad amusement park theme exhibits or attractions. The figures are a resource for diversion, amusement and entertainment. Because these animatronic figures are used in amusement parks, bear a resemblance to some fairground amusements of heading 9508, and on the grounds that this type of amusement should be included in chapter 95 of the HTSUSA, we maintain that these animatronic or robotic figures should be classified in heading 9508 as belonging to a class of fairground amusements.
The applicable subheading for the animatronic figures will be 9508.00.0000, HTSUSA, which provides for Merry-go-rounds, boat-swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theaters; parts and accessories thereof. The general rate of duty will be 1.5 percent ad valorem.
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 Tom McKenna at 212-466-5475.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Br.
National Commodity
Specialist Division