NY 817942: The tariff classification of a toy from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

					   

					    PD 817942                                                                        
                                                                
                                                                January 16, 1996


CLA-2-95: NEW TCB II:DO5-817942  

CATEGORY:  Classification

TARIFF NO.: 9503.90.0030  

Ms. Maureen D. Pearson
Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago,  IL 60661-3693


RE:  The tariff classification of a toy from China

Dear Ms. Pearson:

	In your letter dated December 29, 1995 on behalf of your client VTech Industries, you requested a tariff classification ruling.

	Enclosed with your letter was a sample of an item called the "Little Smart School Yard."  The item is a toy designed for preschool children .  The article is in the form of an electronic device housed in a rectangular plastic case with a handle for carrying.  The item has four separate activity modes which are controlled by turning the school bus cylinder.  In the sequence mode the item  identifies the seasons of the year, letters and numbers, and the initial letters of animal names.  In the pattern mode shapes, colors, letters, and animal names are identified.  In the time mode the item identifies letters, numbers, and one of four times depicted on the cylinder.  In the alphabet mode,  the "School Yard" spells the words of the items depicted on the cylinder and identifies the letters and numbers appearing on the buttons.

	The applicable subheading for the "Little Smart School Yard" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other...........Other toys (except models), not having a spring mechanism.  The rate of duty will be free.  

	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.



								Sincerely,



								Kathleen M. Haage
								Area Director
                                                                                                New York/Newark Area