The tariff classification of "Plush Soundables" from China.

PD B82886 March 14, 1997 CLA-2-95:NEW:TCB II:DO5-B82886 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of "Plush Soundables" from China. Dear Ms. Aldinger: In your letter dated February 27,1997, you requested a tariff classification ruling. With your letter you submitted a sample of your item number 971448 "Plush Soundables". The sample consists of a plush toy shaped to depict a racing car. The car has a "touch me" button that activates a battery operated sound and light mechanism which is housed inside the toy and held in place with a Velcro closure. You state that the toy will also be available in the shape of a telephone, a motorcycle, a helicopter, a fire engine and a train. The applicable subheading for the "Plush Soundables" 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 applicable rate of duty will be free. Please note that the submitted sample is not properly marked with the country of origin. Section 304 of the Tariff Act, 19 U.S.C. 1304, requires that all imported items clearly and conspicuously indicate the country of origin. This ruling is being issued under the provisions of Part 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, Kathleen M. Haage Area Director New York/Newark Area