The tariff classification of a four “Screamer Bodies with Light and Sound” from China

N169855 June 22, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0085 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a four “Screamer Bodies with Light and Sound” from China Dear Ms. Tsiavos: In your letter dated June 3, 2011 you requested a tariff classification. Samples of the “Screamer Bodies with Light and Sound,” item number 91710, were received with your inquiry. This assortment contains four styles of characters and each is constructed of a soft, squeezable plastic. The first character is called “Clown with Orange Hair.” It measures 4” in height, as do all four characters, and when it is squeezed the eyes light up and it emits a scary laugh sound. The second character is identified as “Reaper with White Hair.” The item responds the same as the previous style when squeezed. The third character is labeled “Wolf with Purple Hair” and although the eyes light up, as with the aforementioned characters, the sound emitted is a combination scream and howling sound. The last style called “Ghoul with Pink Hair” has the same features. Two of the samples are being retained for reference purposes. The applicable subheading for the four “Screamer Bodies with Light and Sound” will be 9503.00.0085, 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: Labeled for use by other persons.” 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