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PD E82799

June 18,1999


CATEGORY;: Classification

TARIFF NO.: 9503.90.0045

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty Seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of a Fun & Learn Phonics Bus from China.

Dear Mr. Marshak:

In your letter dated May 27, 1999, you requested a tariff classification ruling in behalf of your client, Leap Frog, 1250 45th Street, Suite 150, Emeryville, CA 94608, for a toy bus.

The yellow plastic bus is 10 1/2" long and 5 3/4" tall. It is battery operated and has a loudness control on its bottom. By turning the on/off switch on its side the user can get verbal responses by pushing in letters of the alphabet or by pushing down on any of the four riders in the bus. The buttons will recite the letter pushed and the riders will request a response from the user.

By pushing down on the musical notes located atop the dashboard the headlights will become activated and songs will be played.

Your sample is being returned under separate cover.

The applicable subheading for the Fun & Learn Phonics Bus will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;..... Other: Other toys ..... 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 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.


Carl Ambroson
Port Director

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