811923 81 Ruling Active

The tariff classification of a talking story book from

Issued July 18, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

referred to as an "Animated Talking Story Book". Unlike a traditional book, this item has pre-recorded words and phrases which may be manipulated to form various sentences. The "book" is made of plastic and opens to reveal one page with 25 picture buttons, three buttons to alter the story sequence and one button to turn the device on. A speaker unit is incorporated into the plastic housing of the story book, as well as, four "AA" size batteries which are included. A child can press any of the buttons to hear selected words, repeated aloud, to create their own story. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the "Animated Talking Story Book" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY 811923 July 18, 1995 CLA-2-95:S:N:N7:225 811923 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Jim Harrison PriceCostco Inc. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a talking story book from China Dear Mr. Harrison: In your letter dated June 20, 1995, you requested a tariff classification ruling. The subject article is referred to as an "Animated Talking Story Book". Unlike a traditional book, this item has pre-recorded words and phrases which may be manipulated to form various sentences. The "book" is made of plastic and opens to reveal one page with 25 picture buttons, three buttons to alter the story sequence and one button to turn the device on. A speaker unit is incorporated into the plastic housing of the story book, as well as, four "AA" size batteries which are included. A child can press any of the buttons to hear selected words, repeated aloud, to create their own story. Your sample is being returned as requested. The applicable subheading for the "Animated Talking Story Book" will be 9503.90.0030, 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 free. 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

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