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August 6, 1999

CLA-2-95:RR:NC:SP:225 E84480

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 9503.50.0020

Ms. Susan E. Albatal
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of battery operated toys from China

Dear Ms. Albatal:

In your letter dated July 7, 1999, received in this office on July 15, 1999, you requested a tariff classification ruling.

Three samples were submitted to this office for review. The ““Pooh Learning Pond”, item #87-152-00, is an electronic toy for children ages 2 and up. The plastic apparatus provides an amusing field of buttons that encourage a child to develop basic skills. Three different modes of operation may be set which promote phonetic learning, the alphabet, shapes and matching. A small LCD screen displays animated characters that appear to interact with the child.

“Pooh Counting Carrots”, item #87-022-00, is an electronic toy that teaches children how to count in an entertaining fashion. The item depicts a three dimensional representation of a bear and rabbit standing next to a cart full of carrots. The complete scene is affixed to a base with on/off buttons, mode switch, and buttons representing the number 1 through 10. In one method of play, a character’s voice will ask the child to press on the lighted carrots and count, as the child complies, the character’s voice will also count.

Another electronic toy, the “100 Acre Wood”, item #87-003-00, is a plastic device that depicts numbered apples in a tree, the alphabet, a clock, animal figures and a piano. There are two settings allowing for instruction or quizzing the child. The animal figures are removable for added play activity. The piano plays three pre-programmed songs or the child can play a tune by pressing any of eight keys. Your samples are being returned as requested.

The applicable subheading for the “Pooh Learning Pond” and “Pooh Counting Carrots” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the “100 Acre Wood” will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. 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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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