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NY 890345

October 8, 1993

CLA-2-95:S:N:N8:224 890345


TARIFF NO.: 9503.49.0020; 9801.00.1085

Ms. Sandra Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, CA 94010

RE: The tariff classification of a "TV Teddy" toy animal figure from China.

Dear Ms. Swanson:

In your letter dated September 9, 1993, on behalf of your client, Yes! Entertainment Corp., you requested a tariff classification ruling.

The submitted sample is a toy animal figure that interacts with a prerecorded video tape program played through a video cassette player and television. The unit consists of a textile representation of a bear measuring approximately 12 1/2 inches in height, an electronic talk box, a power adapter for the talk box, a connecting cable, and a video tape. The bear figure is composed of knit plush fabric with plastic eyes and a textile covered plastic nose and mouth. An electronic device and speaker located in the head is connected to a battery compartment located in the lower torso; the compartment is concealed by a fabric piece sewn on the base of the figure and secured by means of hook and loop closure material. The figure is insignificantly stuffed. The device is powered by four "C" cell batteries, not imported with the unit. The talk box, an electronic device contained in a rectangular plastic housing measuring approximately 5 1/2 inches in length and 4 inches in width with a 6 3/4 inch antenna, is connected to a household electrical outlet by means of the supplied power adapter and to a video tape machine by means of the supplied connecting cable. A video tape with a thirty minute program is included with the unit. The tape's program is duplicated in the United States and the video tape is considered a product of the United States for tariff classification purposes. The tape is shipped overseas and packaged with the unit and is not advanced in value or further processed and is considered American goods returned. When properly connected, the toy bear figure interacts with the video tape being played by moving its mouth and eyes and uttering phrases in response to the prerecorded taped program. The bear figure is considered a toy animal figure for tariff classification purposes. The talk box, cable and adapter are considered parts of the figure used principally with the figure; parts of toy figures imported with the figures and used solely or principally with the figures are classified with the figures.

The applicable subheading for the toy bear figure, including the cable connecter, power adapter and talk box, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the United States made video tape will be 9801.00.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, of articles provided for in Chapter 85. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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