The tariff classification of various kinetic art toys from China and Taiwan

N052981 March 16, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lucia Chiu Yi Wong Westminster 159 Armour Drive N.E. Atlanta, GA 30324 RE: The tariff classification of various kinetic art toys from China and Taiwan Dear Ms. Wong: In your letter that we received on February 28, 2009, you requested a tariff classification ruling. Samples of the Cosmos Kinetic Art Toy, item number 2871, the Small Blue Dolphins Kinetic Art Toy, item number 2808, and the Mini Jupiter Kinetic Art Toy, item number 2880, were received with your inquiry. Each of the three desktop amusement items requires a 9 volt battery to operate. The kinetic toys are activated by pushing forward on them, with the magnets and battery power working in conjunction to keep them in continuous motion. You suggested classification in Chapter 85 as other electrical machines. However, the items are designed for frivolous amusement at home or at the office and will be classified as toys. The applicable subheading for the Kinetic Art Toys 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