CLA-2-95:RR:NC:SP:225 J81407

Linda Santos
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of Video Now Player and various accessories from China

Dear Ms. Santos:

In your letter dated February 24, 2003 you requested a tariff classification ruling.

The first item, # 72647, is called Video Now Player. It is a personal Video Player with a black and white display. It is sold with a specially designed 85 mm mini disc, which play clips from popular children’s television shows. The Player can not play normal MP3 discs or standard CDs. Its limited use indicates the item is a toy.

The second item, #66716, is a three pack Disc Assortment. These are additional discs to use on the Video Now Player.

The third item, # 66715, is called Video Now Light. This is a light attachment, sold separately, which is specifically designed to clip over the top of the player.

The fourth item, #66712, is called Video Now Headphones. Used with the Video Now Player to allow for silent listening and sold separately, the headphones are not specifically designed for use with the player and can be used in most electronic devises.

The fifth item, for which there is a sample, is the Video Now Carry Case, item number 66705. It is designed to fit the Video Now Player and has a pocket on the outside for storing the Video Now discs. Made of man-made fiber with a clear plastic window for viewing and the nylon mesh pocket, it has a clip at the top to allow attachment to a backpack of belt loop. The Carry Case is sold separately.

Your Video Now Carry Case sample is returned by the shipping label you provided. The applicable subheading for the Video Now Player, the Three Pack Disc Assortments and the Video Now Light will be 9503.80.0000, 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 toys and models, incorporating a motor, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the Video Now Headphones will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Video Now Carry Case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, …. and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, …. : With outer surface of sheeting of plastic or of textile materials: Other: Other: of man-made fibers. The rate of duty will be 17.8 percent ad valorem.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division