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June 3, 1999

CLA-2-95:RR:NC:SP:225 E81741


TARIFF NO.: 9503.80.0025

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a motorized space vehicle from China

Dear Ms. Blair:

In your letter dated May 5, 1999 you requested a tariff classification ruling.

A prototype sample was submitted with your inquiry which has been developed to the point at which a classification decision may be offered. Stock #13702 identifies the “Naboo Starfighter” space vehicle, a battery operated toy. The product resembles a jet aircraft with seating for one occupant. The head of a figure is visible through a clear plastic hood. Rockets are loaded on either side of the aircraft. The item is permanently affixed to a movable shaft within a stationary base. The base of the product contains a working LCD clock display and battery compartment. Several buttons on the base of the unit may be pressed to activate a variety of features. The clock alarm may be set to offer a preprogrammed voice, light and sound effect as a wake-up signal. When the alarm goes off the vehicle rises and sways left and right to simulate flight motion. The prerecorded message is played with sounds of missile fire and lights flashing. These functions may be operated by either pressing the buttons on the base or by using the handheld remote control unit that is included with the item.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

GRI 3(b) provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” As the subject article is a composite good consisting of both a clock and a toy characteristic, we must weigh the degree to which each element contributes to the overall design and intended use of the product.

Although the “Naboo Fighter” contains an LCD clock with alarm function, this attribute does not appear to be a significant feature to the product as a whole. The intricate design of the aircraft, its sound effects and simulated flight motion are prominent characteristics which provide a unique and enjoyable sensory experience to the user. The addition of an LCD clock plays a minor role in relation to the amount of entertain-ment offered by these amusing qualities. It is, therefore, our opinion that the toy aspect of the good imparts the essential character of the product. Your sample is being returned as requested.

The applicable subheading for the “Naboo Starfighter,” stock #13702, will be 9503.80.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor and parts and accessories thereof: toys and models. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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