The tariff classification of toy musical articles and toy activity centers from China

NY 895679 April 13, 1994 CLA-2-95:S:N:N8:225 895679 CATEGORY: Classification TARIFF NO.: 9503.50.0020; 9503.90.6000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of toy musical articles and toy activity centers from China Dear Mr. Coe: In your letter dated March 7, 1994, you requested a tariff classification ruling. Photographs of the items at issue were included with your inquiry. The first product, SKU #F1370, is a toy musical article designed for young children. The item is capable of playing eight pre-programmed tunes. The toy musical TV, SKU #F1388, also plays a pre-programmed melody. When a knob on the TV is wound, an animated picture moves across the screen and a musical tune is played. Article #F1248, "Bozo the Clown", is a toy activity center that attaches to a child's stroller. The center, made of plastic, includes two clown figures, a clown head that spins and sliding beads, all permanently affixed. The next item, #F1268, is referred to as "Turn 'N Learn". The article consists of a square plastic block containing 5 educational play activities. Included among the activities is an imitation toy clock and phone receiver with dial. Your inquiry does not provide enough information for us to give a classification ruling on the 8 piece rattle set, SKU #F1319. Your request for a classification ruling should be resubmitted under separate cover and include samples of each product. The applicable subheading for the toy musical articles identified as SKU #'s F1370 and F1388 will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the "Bozo the Clown" stroller attachment, item #F1248 and "Turn 'N Learn", item #F1268 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