The tariff classification of a Think & Go Farm Interactive Talking Toy from China

PD E82798 July 1, 1999 CLA-2-95:LA:S:T:1:3:D14-E82798 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P. C. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a Think & Go Farm Interactive Talking Toy from China Dear Mr. Marshak: In your letter dated May 27, 1999 you requested a tariff classification ruling on behalf of your client Leap Frog. A representative sample of the subject article was submitted with your request. The submitted sample measures approximately 10 1/2" x 9 1/2" in width and height, respectively. It is predominantly blue in color and has a series of multi-colored farm animals on the front, one (1) of which is . The animals are depressible and are used as prompted by the of . It also has a red barn and fence, on the front, as part of the layout. At the top is a speaker and a dial with six (6) settings. Setting is the setting. Setting through 6" allows the user to about the animalsthe animalsthe mystery animalthe LeapFrogSongand count the animals The included literature indicates that the article is designed for children ages three (3) to six (6). Although the article has ancillary learning features, it is principally used for amusement. The applicable subheading for the Think & Go Farm Interactive Toy will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other, other toys and models. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport