The tariff classification of an animated dancing pet from China

N240228 April 16, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an animated dancing pet from China Dear Mr. Stinson: In your letter dated March 27, 2013, you requested a tariff classification ruling. A sample of an item identified as the “Party Animal Dancing Pet Speaker,” manufacturer item number PS1004, was received with your inquiry. The item is available in one of four styles (two dogs and two cats). The sample received was of a dog named “Sandy.” The item is a standing plush furry dog with poseable arms. Incorporated into the body of the dog is a speaker as well as the mechanism that allows it to dance. When connected with the included 24” audio cable into a standard 3.5mm audio output port of an MP3 player, iPod, laptop, smartphone or any other music device, the item dances to the beat of the music in an amusing fashion. Each pet has its own dancing moves. The item operates on three AA batteries. The dancing pets are principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Party Animal Dancing Pet Speaker” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Thomas J. Russo Director National Commodity Specialist Division