The tariff classification of toys from Hong Kong or China

NY D82130 September 28, 1998 CLA-2-95:RR:NC:SP:225 D82130 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of toys from Hong Kong or China Dear Ms. Wood: In your letter dated September 1, 1998, you requested a tariff classification ruling on behalf of your client Today's Kids. You have submitted a picture of the "Music, Lights & Sounds Activity Walker" for our review. The article is designed to be pushed by children ages 6 to 36 months. It comprises two separable components; a multifaceted toy console and a plastic freewheeling apparatus. It is our understanding that you are requesting classification of the walker as a complete unit, as well as, classification of the console and wheeled apparatus imported separately. The console is a plastic component which houses several play activities including: animal sounds and songs accompanied by lights, doors that open, buttons to press, rollers to spin and toggles to turn. A push bar is located on the handle which activates music. This activity center may be removed by the adult for separate play. The console attaches to a freewheeling apparatus which converts the product into a combination toy and walker. While holding and pushing the handle of the console unit the child can activate music as they walk. In this configuration the item serves two functions. It provides a means of support to assist toddlers in taking their first steps while maintaining it's entertainment use in the play activities incoporated within the console unit. The complete activity walker is considered a composite good whose essential character is imparted by the toy features of the console. The applicable subheading for the complete "Music, Lights & Sounds Activity Walker" and the console piece imported separately will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. We are unable to rule on the walker unit, when imported without the console, as this office requires a sample to properly classify the merchandise in this condition. You may resubmit another request for the walker component when a sample becomes available. 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 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division