United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K89402 - NY K89448 > NY K89429

Previous Ruling Next Ruling
NY K89429




September 17, 2004
CLA-2-95:RR:NC:SP:225 K89429

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Karl Higgins
Higgins & Associates, Inc.
1517 Roma Rive
Vista, CA 92081

RE: The tariff classification of a toy electronic device from China.

Dear Mr. Higgins:

In your letter dated August 18, 2004, you requested a tariff classification ruling.

You submitted photographs of a hand-held battery operated toy electronic device that is approximately the size of deck of cards and consists of 5 LEDs (light emitting diodes), 5 push buttons, 1 computer chip containing 5 audio files, and a simple printed board that are contained inside an injection molded plastic casing. The audio files have five separate recordings of sound effects and a voice track. When the device’s buttons are pushed, the LEDs flash while playing the sound effects and voice track. The device is intended for vehicle use and will be activated by the driver when he/she observes “unsafe” driving by other motorists. The sound effects are intended to call attention to these hazardous actions in an amusing fashion. You indicate in your letter that the product is still in the developmental stage and does not yet have a name or item number.

The applicable subheading for the toy electronic device 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,

Previous Ruling Next Ruling

See also: