The tariff classification of plastic toy stethoscope from Indonesia

N026090 May 5, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of plastic toy stethoscope from Indonesia Dear Ms. Cooper: In your letter dated April 8, 2008, you requested a tariff classification ruling. The merchandise that is the subject of your ruling request is identified as a Heart Stethoscope, style number 30343. The product is a red plastic toy stethoscope with a white plastic heart behind the circular disc. The sample will be returned, as requested by your office. The applicable subheading for the Heart Stethoscope will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division