The tariff classification of a toy recording device

NY 804205 December 13, 1994 CLA-2-95:S:N:N8:225 804205 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Sandra Swanson Alrod International, Inc. 880 Stanton Road Burlingame, CA 94010 RE: The tariff classification of a toy recording device from China Dear Ms. Swanson: In your letter dated November 1, 1994, received in this office on November 15, 1994, you requested a tariff classification ruling on behalf of your client Yes! Enter- tainment Corp. A sample of the article called "Yak Bak" was received with your inquiry. The item is a small recording device which fits in the palm of your hand. The user talks into a speaker/microphone while pressing down a button located on the device. One may record up to a 6 second message. Another button activates playback of the recorded message. The "Yak Bak" is capable of a "limited use" it is distinguishable by its size, construction and limited capacity from real recording apparatus. This office finds the item qualifies for the toy provision. The applicable subheading for the "Yak Bak" will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport