The tariff classification of a “duck quacker” toy from China

N249660 February 19, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a “duck quacker” toy from China Dear Ms. Kessens: In your letter dated January 17, 2014, you requested a tariff classification ruling. . A sample of the “Outdoor Sportsman Duck Quacker,” SKU #13906301, was received with your inquiry. The item, a 2 pack set, consists of a flat two-sided sheet of rubber approximately .75”(W) x 2.75”(L) attached to a round plastic tube approximately 1.75” in length and .50” in diameter. When a child blows into the tube the air is squeezed through the rubber, vibrating it, and thereby emitting an imitation “duck-like” call. The sound that is produced is not that of an actual duck whistle but more akin to that of a “whoopee cushion.” The word “QUACK!” is printed on the rubber attachment. The “duck quacker” is principally designed for the amusement of children four years of age and older. The applicable subheading for the “Outdoor Sportsman Duck Quacker” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division