F86048 F8 Ruling Active

The tariff classification of an electronic toy book from China

Issued May 15, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The subject article, for which you have submitted a picture, is called “My Silly Mix ‘n Match Pages.” The product is an electronic toy book with rigid plastic “pages” bound on the left side to a plastic cylinder. The “pages” are divided into three sections that may be separately turned by the child. Each page contains a picture and a related word, such as an adjective, noun or verb. In operation, the unit “reads” a prerecorded sentence that the child can complete by pressing a button, which corresponds to the page that the word appears on. The item can play 24 story segments and can announce up to 512 different sentences “created” by the child. The book also features a question and answer mode, word identification, object/sound effect association, letter identification/sounds, and melodies. The article is designed for children ages 3 to 5 to promote an enjoyable interactive approach to reading. It is constructed in a manner that indicates its use as a toy for amusement purposes.

CBP rationale

The applicable subheading for “My Silly Mix ‘n Match Pages” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.

Full text

NY F86048 May 15, 2000 CLA-2-95:RR:NC:SP:225 F86048 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Marianne Rowden Katten, Muchin & Zavis 525 West Monroe St., Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of an electronic toy book from China Dear Ms. Rowden: In your letter dated April 12, 2000, received in this office on April 19, 2000, you requested a tariff classification ruling on behalf of VTech Industries. The subject article, for which you have submitted a picture, is called “My Silly Mix ‘n Match Pages.” The product is an electronic toy book with rigid plastic “pages” bound on the left side to a plastic cylinder. The “pages” are divided into three sections that may be separately turned by the child. Each page contains a picture and a related word, such as an adjective, noun or verb. In operation, the unit “reads” a prerecorded sentence that the child can complete by pressing a button, which corresponds to the page that the word appears on. The item can play 24 story segments and can announce up to 512 different sentences “created” by the child. The book also features a question and answer mode, word identification, object/sound effect association, letter identification/sounds, and melodies. The article is designed for children ages 3 to 5 to promote an enjoyable interactive approach to reading. It is constructed in a manner that indicates its use as a toy for amusement purposes. The applicable subheading for “My Silly Mix ‘n Match Pages” 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. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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