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NY 886438





June 17, 1993

CLA-2-95:S:N:N8:225 886438

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of toy walkie talkies from China

Dear Mr. Coe:

In your letter dated May 21, 1993, you requested a tariff classifi- cation ruling.

The articles in question are a toy walkie talkie set and a miniature, non-working, version of the same, sized for an 11 1/2 inch fashion doll. All items will be packaged together for retail sale upon importation. The child sized walkie talkies operate on a frequency of 49.86 MHZ, DC power only. These low powered transceivers are designed primarily for the amusement of children. Based upon the transceivers construction, limited range capacity, cost and intended use, they are classifiable as toys. The ruling to which you referred in your letter, DD 885222, dated May 12, 1993, is being modified accordingly. Your item BE-100 is classified as other toys, as opposed to toys in sets, due to the presence of the doll sized set.

The applicable subheading for the toy walkie talkies, style number BE-100, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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