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NY R02816

November 22, 2005

CLA-2-95:RR:NC:2:224 LR02816


TARIFF NO.: 9503.49.0000

Ms. Aasha Desloge
Best Buy Corporate Campus
7601 Penn Avenue South
Richfield, MN 55423

RE: The tariff classification of an iZ interactive toy from Hong Kong

Dear Ms. Desloge:

In your letter dated November 8, 2005, you requested a tariff classification ruling.

The subject merchandise is described as an iZ, an alien-like interactive toy; there is no designated style number. The item is designed as an electronic toy intended to function with CD players, MP3 players, or other sound producing devices that are used with a standard headset cable. Consumers create music by combining beats and leads over recorded songs. All of these sounds are made by manipulating iZ’s ears and by pressing the button on iZ’s belly. When the new tune is played, the toy’s eyes bounce to the music and his horn pulses in rainbow colors to the beat of the music. The toy requires batteries and includes a connection cable for use with a variety of sound reproducing devices.

You have suggested that the item be classified as a toy musical instrument or musical apparatus in 9503.50.0000. However, since the product does not produce music or sound, but is simply a conduit for the music that is produced elsewhere, this HTS classification is not applicable. Rather, the iZ will be classified in Chapter 95 of the HTS, as a toy that represents a non-human creature. A copy of a photograph was submitted, instead of a sample.

The applicable subheading for the iZ interactive toy, no style number shown, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: toys representing animals or non-human creaturesand parts and accessories thereof: other. 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 Tom McKenna at (646) 733-3025.


Robert B. Swierupski

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