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NY C83591




January 28, 1998

CLA-2-95:RR:NC:2:224 C83591

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Judith A. Ballantine
ODDZON/CAP TOYS, INC.
26201 Richmond Road
Bedford Hts., Ohio 44146-1439

RE: The tariff classification of a toy known as an e.Baby from China.

Dear Ms. Ballantine:

In your letter dated January 20, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on a toy item that is referred to as an e.Baby, item number 5815. The e.Baby makes different requests of its owner. Based on the action taken by its owner, the toy reacts when the request is fulfilled. For example, the e.Baby says: "My tummy hurts, rub my tummy", and when the e.Baby's tummy is rubbed, it replies: "Thank you, all better". Since this toy item has no buttons to activate the voice mechanism, but rather the mechanism is internalized, it is the opinion of this office that the toy is a bear that talks. The product is considered a toy representing an animal, in this case a bear. Please note: the bear is not sufficiently stuffed to be considered a stuffed toy.

The applicable subheading for the e.Baby toy bear will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." The rate of duty will be free.

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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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