CLA-2-85:RR:NC:1:108 D84425
Ms. Susan Kohn Ross
S.K. Ross & Assoc. P.C.
5777 West Century Blvd., Suite 520
Los Angeles, CA 90045-5659
RE: The tariff classification of control pads from China.
Dear Ms. Ross:
In your letter dated November 3, 1998, on behalf of your
client Rokenbok Toy Company, you requested a tariff
classification ruling.
The item, marketed as Rokenbok's Control Pads, are designed
to be used in conjunction with Rokenbok's toy building sets.
These control pads are specifically designed for facilitating the
operation, by a child, of radio controlled toy vehicles.
There is no disagreement that the various Rokenbok sets
mentioned in the Binding Ruling request are toys. The point is
made that Chapter 95, Note 3 states "...parts and accessories
which are suitable for use solely or principally with articles of
this chapter are to be classified with those articles". However,
the beginning of Note 3 states "Subject to Note 1 above, parts
and accessories...". The item being imported is affected by the
beginning of Note 3. The control pad (which is being imported
alone) plugs into an item called the control desk which is built
to accept four control pads. The two pieces together make a
functioning radio remote control apparatus. Clearly, the control
pad is part of a functioning radio remote control apparatus.
Chapter 95 Note 1(m) excludes radio remote control
apparatus. Since we would exclude the control pad and control
desk from Chapter 95, if imported together, it follows that we
would exclude from Chapter 95 either of those units if imported
alone.
The applicable subheading for the control pad will be
8529.90.1960, Harmonized Tariff Schedule of the United States
(HTS), which provides for Parts suitable for use solely or
principally with the apparatus of headings 8525 to 8528: Other:
Of radar, radio navigational aid or radio remote control
apparatus: Other ... Other. The rate of duty will be 3.5 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 Michael
Contino at 212-466-5672.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division