The tariff classification of Twist & Shout Addition and Twist & Shout Multiplication interactive toys

PD E84276 July 14, 1999 CLA-2-95:LA:S:T:1:3:D14-E84276 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 Twist & Shout Addition and Twist & Shout Multiplication interactive toys Dear Mr. Marshak: In your letter dated July 1, 1999 you requested a tariff classification ruling on behalf of your client Leap Frog. Representative samples of the subject articles were submitted with your request. The submitted samples measure approximately 8" in length and 2 1/2" in diameter. Each has a speaker on one (1) end and an activator button on the other. Each also has three (3) rotatable dials and an interactive LED read-out display on its The dial nearest the speaker is used to set the desired function. The listed functions are: and a thunderbolt. The setting will provide the user the answers. The setting will quiz the user with potential answers. The setting will give a random quiz. The other two (2) dials are used to allow the user to choose the desired numbers from 1 to 12. There is also a on each of the number dials which acts as a card?. Each article has a synthesized that introduces each activity and prompts the user to press the activator button by giving the instruction it The ?try-mepackaging, for each article has the legends: Learning Math Funand Beat and Cool Voice Make Addition [Multiplication] Fun. The Twist & Shout Addition is predominantly red in color with blue number dials; the Twist & Shout Multiplication is predominantly blue in color with green number dials. The included literature indicates that the articles are designed for ages four (4) to nine (9) and seven (7) to ten (10), respectively. Although the article has ancillary learning features, it is principally used for amusement. The applicable subheading for the two (2) Twist & Shout Interactive Toys 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