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NY H87900




January 31, 2002

CLA-2-95:RR:NC:SP:225 H87900

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Kerri L. Brode
MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a Backatcha!™ digital recorder from China.

Dear Ms. Brode:

In your letter dated January 21, 2002, you requested a tariff classification ruling.

The submitted sample, Item #257555, Backatcha!™ digital recorder, is a digital recording toy that measures approximately 6” in height x 1-1/2” in width x 1” in thickness and allows the user to record their voice and then manipulate how it sounds during playback. With a flick of a switch, the user can either speed up or slow down the recorded message. The device allows for one 6-second message to be recorded and manipulated, and also has four sound effects that are pre-recorded (doorbell, electric shock, telephone, scream). The item is a limited use recording device designed for children aged five years and older that provides the manipulative play value or frivolous entertainment characteristics of toys because of its noise making features, the primary focus of the item.

The applicable subheading for Item #257555, Backatcha!™ digital recorder, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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