The tariff classification of a talking toy from China

PD E82875 June 28, 1999 CLA-2-95:L:OFO:D22 E82875 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Rick Musser Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005 RE: The tariff classification of a talking toy from China Dear Mr. Musser: In your letter dated May 26, 1999, you requested a tariff classification ruling on behalf of your client, Wild Planet Toys, Inc. A sample of the “Water Talkies”, no item number given, was submitted with your inquiry. The article is an underwater talking toy constructed of plastic. It is a flat funnel-shaped device measuring eight inches in length. It has a mouthpiece on the narrow end and enclosed on the other. According to the instructions the user takes a breath of air, places the contraption to the mouth, goes underwater and talks. The product states it will emit sounds up to 15 feet. Slow and loud enunciation of simple words is recommended. Information on the product states the article works because it uses a combination of air in the device to transmit sound vibrations (words) to the water. An air release valve is located inside the center of the funnel. The words travel through water as a weak sounding vibration. The pair of talking toys are blister packed on a card. The applicable subheading for the underwater talking toy devices will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas