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NY 813175




August 25, 1995

CLA-2-95:S:N:N7:225 813175

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.80.0010

Ms. Susan Varoff
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, Texas 78246-0067

RE: The tariff classification of a motorized toy from China

Dear Ms. Varoff:

In your letter dated June 30, 1995, received in this office on August 1, 1995, you requested a tariff classifi-cation ruling on behalf of your client Builders Square, Inc.

The subject article, for which you have submitted a sample, is commercially referred to as "Santa's Musical Workshop". The item depicts a house, completely finished on three sides, with no back wall to permit a full view of each room within. Painstaking attention to fine details were used to create the interior of Santa's workshop and living area. Figures of Mr. and Mrs. Santa Claus, as well as other charac-ters, are permanently fixed inside the rooms which are design-ed with a Christmas motif. An electronic component in the base of the house causes several of the characters to shift, lights to turn on, gears to revolve and music to play. The gears cause movement of a roll of perforated paper tape to pass up from a player piano through rooms of the house. When the holes in the paper hit certain pins on a gear, inside the base, it causes one of 15 Christmas songs to play.

The product is considered an electronic toy designed for amusement purposes. Your sample is being returned as request-ed.

The applicable subheading for "Santa's Musical Workshop" will be 9503.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys (except models): incorporating an electric motor. The rate of duty will be free.

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
Area Director

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