The tariff classification of an electronic module for a rocking pony from China.

NY F87103 May 24, 2000 CLA-2-95:RR:NC:2:224 F87103 CATEGORY: Classification TARIFF NO.: 9503.49.0050 Ruby L. Wood Evans And Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of an electronic module for a rocking pony from China. Dear Ms. Wood: In your letter dated May 2, 2000, you requested a tariff classification ruling, on behalf of Today’s Kids, your client. You are requesting the tariff classification on an item that is described as an electronic module that will be incorporated into a rocking pony. The rocking pony itself is called #389 Electronic Pony. The rocking pony is domestically produced with some foreign components. The electronic module, that will produce horse sounds when the pony rocks, is one of the foreign produced components. A sample has not been provided. Based on the information about this product provided by the interested parties, this office concludes that the electronic module component is properly classified in the Harmonized Tariff Schedule of the United States under the parts and accessories provision for other toys representing animals. The applicable subheading for the electronic module used in a rocking pony will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Parts and accessories.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division