CLA-2-95:S:N:N8:225 804205
Ms. Sandra Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, CA 94010
RE: The tariff classification of a toy recording device
from China
Dear Ms. Swanson:
In your letter dated November 1, 1994, received in this
office on November 15, 1994, you requested a tariff
classification ruling on behalf of your client Yes! Enter-
tainment Corp.
A sample of the article called "Yak Bak" was received
with your inquiry. The item is a small recording device
which fits in the palm of your hand. The user talks into a
speaker/microphone while pressing down a button located on
the device. One may record up to a 6 second message.
Another button activates playback of the recorded message.
The "Yak Bak" is capable of a "limited use" it is
distinguishable by its size, construction and limited
capacity from real recording apparatus. This office finds
the item qualifies for the toy provision.
The applicable subheading for the "Yak Bak" will be
9503.90.6000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other toys (except models),
not having a spring mechanism. The rate of duty will be 6.8
percent ad valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport