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NY K88715

August 27, 2004
CLA-2-95:RR:NC:SP:225 K88715


TARIFF NO.: 9503.80.0000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a “Remote Control Airplane with Camera” from China.

Dear Ms. Bonadonna:

In your letter dated August 13, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Remote Control Airplane with Camera” identified as item number SKU 13420009, which consists of a remote controlled toy model airplane with a digital camera system, an AC/DC battery charger, and instructional sheets and VCD. The model airplane is imported semi-assembled and is comprised of a Styrofoam airplane that measures approximately 20 inches in length with a dual wingspan that measures approximately 35 inches across, a plastic propeller, fake plastic bombs, fake plastic cargo containers, plastic paratroopers, and a fake paper glider that can all be released while the plane is in flight. In addition, a remote control transmitter for flying the plane is included, along with a digital camera, which can be attached to the inside of the plane to take aerial view pictures while the plane is being flown. The airplane requires an 8.4 volts rechargeable battery pack (included), the remote control transmitter requires 4 “AA” batteries (not included), and the digital camera requires 1 “AAA” battery (not included). All of the articles are packaged together in an illustrated cardboard box, and are intended to provide amusement for a child eight years of age and older.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Remote Control Airplane with Camera” to be a set for tariff classification purposes, with the essential character imparted by the toy model plane.

The applicable subheading for the “Remote Control Airplane with Camera” identified as item number SKU 13420009 will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be Free.

Your sample is being returned upon your request.

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 Wong at 646-733-3026.


Robert B. Swierupski

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