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NY M80814




March 7, 2006

CLA-2-85:RR:NC:MM:109 M80814

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.29.8000

Ms. Linda Lauro
Vice President Administration
Commonwealth Toy & Novelty Company, Inc.
45 West 25 th Street
5th Floor
New York, NY 10010

RE: The tariff classification of plush/stuffed toys with speakers from China, Indonesia and Hong Kong

Dear Ms. Lauro:

In your letter dated February 1, 2006, you requested a tariff classification ruling.

The merchandise that is the subject of this request is identified in your letter as iPals plush/stuffed toys with speakers. You have stated in your letter that you will be importing these plush/stuffed toys in various style numbers, colors, characters and designs. Two samples were submitted to this office for classification purposes: iPALS stuffed toy with speakers (Style #17701) & iPALS stuffed bear toy with speakers (Style #17642). These items incorporate speakers and are designed to work with consumer listening devices (i.e. iPODS’s or MP3 players) as functioning audio speakers. Their amusement aspect is secondary to their principal function as novelty speakers. The items are more accurately described as loudspeakers rather than as other toys.

The applicable subheading for the plush/stuffed toys with speakers will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Loudspeakers whether or not mounted in their enclosures: Other: Other.” The duty rate will be 4.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 8518.29.8000, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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