The tariff classification of a battery operated spider toy from China.

NY H81618 May 10, 2001 CLA-2-95:RR:NC:2:224 H81618 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Donna M. Dion CVS Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a battery operated spider toy from China. Dear Ms. Dion: In your letter dated April 30, 2001, you requested a ruling on tariff classification. You are requesting the tariff classification on an item that is designated by CVS as item number 118201. The item under consideration is a spider measuring thirteen inches with a plush exterior and some stuffing in the interior of the item. The main part of the interior of the spider is filled with a box that contains batteries and a microchip for sound. In the “on” mode, the spider sings the song called “The Intsy Bitsy Spider”. The spider toy is also capable of walking. The spider will be available in three different color variations. The sample will be returned, as requested by you. The applicable subheading for this product, the spider toy, item number 118201, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The general 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.). 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