United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80675 - NY M80727 > NY M80681

Previous Ruling Next Ruling
NY M80681




March 3, 2006

CLA-2-95:RR:NC:SP:225 M80681

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.80.0000

Ms. Kathy Marlow
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of a toys from China.

Dear Ms. Marlow:

In your letter dated February 21 2006, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request:

Item number 03084, Drive ‘N Grow Walker, is a plastic toy dashboard that features a steering wheel, stick shift and ignition key that make sounds and activate lights and music when played with. Additionally, in the middle of the dashboard are plastic colored buttons that are imprinted with the letters of the alphabet numbers and, when pressed, illuminate the selected number or letter on a nearby 2-1/2” screen. The dashboard can also be attached to a small plastic walker (included) for mobility, so that a child has the option of sitting and playing or standing and walking with the toy. The toy is packaged in an illustrated cardboard box and is designed to introduce a child to letter and alphabet identification in an amusing fashion. A child will be amused by the play activity even if no actual learning takes place.

Item number 04405, Touch ‘N Teach Laptop, is a toy laptop-shaped plastic computer that when opened features a screen (which also functions as a mirror) on its upper half and an illustrated soft textile covered keyboard of light-up pages that depict outdoor imagery of children, animals, birds, fish etc. and block letters of the “A-B-Cs” and the numbers 1-3. The pages also make crinkle sounds when squeezed and turned. Attached to the front of the keyboard is a plush mouse head. Pushing the mouse produces squeaks, music and lights while turning a selector switch activates letters and numbers that appear on the screen as different songs play. The toy laptop is packaged in an illustrated cardboard box and is designed to help teach numbers, letters and shapes to a child in an amusing fashion. A child will be amused by the play activity even if no actual learning takes place.

Item number 82179, Learn ‘N Go R/C School Bus, consists of a toy plastic school bus and a plastic battery operated remote control shaped like a steering wheel. The bus measures approximately 6” in height x 4” in width x 8” in length with features such as a pop-out stop sign, light-up letters and numbers on its side and a driver that shakes when activated by the remote control. The remote control has directional arrow buttons that a child will press to move and turn the bus and a noise button that also activates music. The toy is packaged in an illustrated cardboard box with a window display.

 The applicable subheading for item number 03084, Drive ‘N Grow Walker, and item number 04405, Touch ‘N Teach Laptop, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for item number 82179, Learn ‘N Go R/C School Bus, will be 9503.80.0000, (HTUS), which provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: