CLA-2-85:OT:RR:NC:N2:120
Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of the Smart Globe from China
Dear Ms. Kessler:
In your letter dated July 27, 2017 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Smart Globe. The Smart Globe is an electronic globe representation of the Earth that works in conjunction with a Bluetooth wireless smart pen. It is designed to help children learn about the world through interactive functions where the pen is placed on a location and recorded audio is played describing various facts about the selected country. The Smart Globe can be updated by connecting the device to the internet via the provided USB cable and a personal computer.
In your request you suggest the Smart Globe is classifiable under 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” We disagree as the Smart Globe is more specifically provided for in a previous subheading.
The applicable subheading for the Smart Globe will be 8543.70.9301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable interactive electronic education devices primarily designed for children.” 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division