CLA-2-95:OT:RR:NC:N4:424
Mr. Gordon Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of various Quadro construction kits from Germany
Dear Mr. Anderson:
In your letter dated September 7, 2010, you requested a tariff classification ruling on behalf of Creative Kidstuff.
Photographs of various Quadro construction kits were submitted with your inquiry. The first item is called the “Quadro Advanced Construction Kit,” item number 30300. It consists of 186 pieces consisting of connectors, flat panels and tubes of varying lengths. These pieces can be assembled to build, for example, a play house, boat, slide or climbing toy. As the child grows, the configuration of the plastic tubing can be changed to accommodate the child’s abilities and even let the child help construct their own designs. For instance, a small structure close to the ground can be designed for smaller children or into something older children can climb.
The second item, the “Quadro Expert Construction Kit,” item number 30500, is similar to the advanced kit except that it includes over 300 pieces with more connectors, tubes, panels and also a round fabric panel.
The third item, the “Quadro Extension Kit,” item number 30900, contains 68 pieces that can be used to add on to the aforementioned Quadro kit to allow for even more combinations of designs to build. Parts included are compatible connectors, tubes, panels and round fabric roof covering.
The last item is the “Quadro Modular Slide,” item number 30900. This item is a 40 piece kit which includes a slide that measures 77” x 19” x 13” and a frame assembly to provide additional safety and stability when assembled with either the advanced or expert construction kits.
All of the kits are designed for children three years of age and older. While the items may be used in the home, they are all suitably rugged for outdoor use and are constructed of fade-resistant thermoplastics.
In your request you state that you believe that all of the kits are properly classified as toys in Chapter 95 and in the case of the Quadro Extension Kit and the Quadro Modular Slide as accessories to the above kits in accordance with Chapter 95 Note 3, which states that "subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles."
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General rules of Interpretation (GRI’s). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may be applied.
This office agrees the Quadro Advanced Construction Kit and the Quadro Expert Construction Kit are toys principally designed for the amusement of children and the Quadro Extension Kit is properly identified as an accessory solely or principally used with either kit by application of Note 3 to Chapter 95. Moreover, these kits are intended to stimulate children’s manipulative skills as they help build their own structures. However, this office does not believe the Quadro Modular Slide qualifies as a toy.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) provides additional evidence that modular slide kit is not a toy. The ENs constitutes the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
EN 95.06 B(12) states that included under this heading is “Equipment of a kind used in children’s playgrounds (e.g. swings, slides, see-saws and giant strides).” Slides are specifically named as an article under heading 9506, HTSUS.
Furthermore, Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
While the slide kit is designed to be used with the other Quadro kits, it is not of the same class or kind as toys. The slide component does not differ from the slides classifiable under heading 9506, HTSUS, in construction, appearance or functionality. The slide itself does not provide the manipulative play value or frivolous amusement characteristic of a toy.
The applicable subheading for the Quadro Advanced Construction Kit, the Quadro Expert Construction Kit and the Quadro Extension Kit will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…doll, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
The applicable subheading for the Quadro Modular Slide will be 9506.99.6080, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4 % ad valorem.
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/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division