CLA-2-90:OT:RR:NC:N1:105
Chris Tovar
CST Inc.
500 Lanier Avenue
Fayetteville, GA 30214
RE: The tariff classification of a learning robot from China.
Dear Mr. Tovar:
In your letter dated June 28, 2021, you requested a tariff classification ruling on behalf of your client, RoboKind LLC.
The R25 Robot is a learning robot used as an educational tool for autistic students from grades K through 12. It features a humanoid design and is made of plastic, mechanical components, a DC motor, sensors, electronics, has network connectivity, and works with a desktop, smartphone, or tablet. The robot is 23 inches tall and contains a soft expressive face. The body is jointed and mechanized to increase the robot’s expressions during operation. A speaker acts as the robot’s voice and there is a chest screen display which shows icons of educational content. The robot utilizes a social-emotional curriculum incorporating educational models such as conversational models, emotional understanding models, and situational models. The robot is not a toy or action figure, and the student does not physically interact with the robot. It was designed to augment autism therapy provided by professionals and there must always be a facilitator present during the lessons.
In your submission, you suggest that the subject robot is accurately classified as “portable interactive electronic education devices primarily designed for children” under subheading 8543.70.9301, Harmonized Tariff Schedule of the United States (HTSUS). Heading 8543, HTSUS, pertains to items that are wholly electrical in nature and not provided for elsewhere. The subject item has mechanical components that allow the robot to make full range of motion with arms, legs, torso, and head as well as various facial expressions. In our view, these features are mechanical in nature and any electrical function is secondary. Therefore, the subject robot is precluded from classification within heading 8543, HTSUS, as suggested.
The applicable subheading for the R25 Robot will be 9023.00.0000, HTSUS, which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9023.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9023.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division