CLA-2-95:RR:NC:2:224 C83591
Judith A. Ballantine
ODDZON/CAP TOYS, INC.
26201 Richmond Road
Bedford Hts., Ohio 44146-1439
RE: The tariff classification of a toy known as an e.Baby from
China.
Dear Ms. Ballantine:
In your letter dated January 20, 1998, you requested a
tariff classification ruling.
You are requesting the tariff classification on a toy item
that is referred to as an e.Baby, item number 5815. The e.Baby
makes different requests of its owner. Based on the action taken
by its owner, the toy reacts when the request is fulfilled. For
example, the e.Baby says: "My tummy hurts, rub my tummy", and
when the e.Baby's tummy is rubbed, it replies: "Thank you, all
better". Since this toy item has no buttons to activate the
voice mechanism, but rather the mechanism is internalized, it is
the opinion of this office that the toy is a bear that talks.
The product is considered a toy representing an animal, in this
case a bear. Please note: the bear is not sufficiently stuffed
to be considered a stuffed toy.
The applicable subheading for the e.Baby toy bear will be
9503.49.0025, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Toys representing animals or non-human
creatures...and parts and accessories thereof: Other...Toys."
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 Tom
McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division